{"schema_version":"secwatch.filing_event.v1","accession":"0001712543-26-000032","form_type":"8-K","ticker":"EQS","cik":"0000878932","company_name":"EQUUS TOTAL RETURN, INC.","filed_at":"2026-05-04T23:59:59+00:00","discovered_at":"2026-05-14T18:02:33.851938+00:00","generated_at":"2026-05-15T00:10:39.595764+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"BDO USA resigns as auditor for Equus Total Return on April 29, 2026; cites material weakness in valuation controls","bullets":["No accounting disagreements existed; BDO's reports for FY2024 and FY2025 were unqualified.","Material weakness: insufficient management review controls over portfolio investment valuation and warrants.","Audit Committee discussed weaknesses with BDO; successor auditor to be appointed.","BDO resigned effective April 29, 2026; a letter to the SEC is attached as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001712543-26-000032","json":"https://secwatch.observer/filing/0001712543-26-000032.json","markdown":"https://secwatch.observer/filing/0001712543-26-000032.md","text":"https://secwatch.observer/filing/0001712543-26-000032.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/878932/000171254326000032/0001712543-26-000032-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/878932/000171254326000032/f8k_equus05042026.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T00:10:39.595764+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"d2e46c32fe03437fa1a1d4c8bcbbdda44d12b354","claim":"BDO USA, P.C. resigned as auditor of EQUUS TOTAL RETURN, INC..","evidence_excerpt":"On April 29, 2026, Equus Total Return, Inc. (“Equus” or the “Fund”) was notified by BDO USA, P.C. (“BDO”), of BDO’s resignation as the Fund’s independent auditors, effective as of such date.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/878932/000171254326000032/0001712543-26-000032-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001288469-26-000045","ticker":"MXL","company_name":"MAXLINEAR, INC","filed_at":"2026-06-01T20:35:55+00:00","headline":"MaxLinear dismisses Grant Thornton, appoints KPMG as auditor for FY2026","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.5,"calibrated_materiality_score":0.5,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001288469-26-000045","json":"https://secwatch.observer/filing/0001288469-26-000045.json","markdown":"https://secwatch.observer/filing/0001288469-26-000045.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1288469/000128846926000045/0001288469-26-000045-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1288469/000128846926000045/mxl-20260528.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On April 29, 2026, Equus Total Return, Inc. (“Equus” or the “Fund”) was notified by BDO USA, P.C. (“BDO”), of BDO’s resignation as the Fund’s independent auditors, effective as of such date.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/878932/000171254326000032/0001712543-26-000032-index.htm","comparable_excerpt":"On May 28, 2026 (the “Effective Date”), MaxLinear, Inc. (the “Company”) dismissed Grant Thornton LLP (“Grant Thornton”) as the Company’s independent registered public accounting firm, effective immediately.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1288469/000128846926000045/0001288469-26-000045-index.htm"}},{"accession":"0000911147-26-000031","ticker":"CNTY","company_name":"CENTURY CASINOS INC /CO/","filed_at":"2026-05-28T20:11:41+00:00","headline":"Century Casinos dismisses Grant Thornton, appoints EY as new auditor; cites material weaknesses","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.7,"calibrated_materiality_score":0.7,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0000911147-26-000031","json":"https://secwatch.observer/filing/0000911147-26-000031.json","markdown":"https://secwatch.observer/filing/0000911147-26-000031.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/911147/000091114726000031/0000911147-26-000031-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/911147/000091114726000031/cnty-20260522x8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On April 29, 2026, Equus Total Return, Inc. (“Equus” or the “Fund”) was notified by BDO USA, P.C. (“BDO”), of BDO’s resignation as the Fund’s independent auditors, effective as of such date.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/878932/000171254326000032/0001712543-26-000032-index.htm","comparable_excerpt":"(b) Engagement of Independent Registered Public Accounting Firm On May 22, 2026, the Audit Committee appointed Ernst & Young LLP (“EY”) as our independent registered public accounting firm to audit our consolidated financial statements for the fiscal year ending December 31, 2026.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/911147/000091114726000031/0000911147-26-000031-index.htm"}},{"accession":"0001628280-26-038540","ticker":"SVCO","company_name":"Silvaco Group, Inc.","filed_at":"2026-05-27T21:25:17+00:00","headline":"Silvaco dismisses Baker Tilly, appoints KPMG as independent auditor","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-038540","json":"https://secwatch.observer/filing/0001628280-26-038540.json","markdown":"https://secwatch.observer/filing/0001628280-26-038540.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1943289/000162828026038540/0001628280-26-038540-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1943289/000162828026038540/svco-20260521.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On April 29, 2026, Equus Total Return, Inc. (“Equus” or the “Fund”) was notified by BDO USA, P.C. (“BDO”), of BDO’s resignation as the Fund’s independent auditors, effective as of such date.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/878932/000171254326000032/0001712543-26-000032-index.htm","comparable_excerpt":"on May 27, 2026, KPMG LLP (“KPMG”) was engaged as the Company’s independent registered public accounting firm","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1943289/000162828026038540/0001628280-26-038540-index.htm"}},{"accession":"0001193125-26-242009","ticker":"ALUR","company_name":"ALLURION TECHNOLOGIES, INC.","filed_at":"2026-05-27T20:35:50+00:00","headline":"Allurion Technologies dismisses Deloitte & Touche, appoints CBIZ; discloses material weaknesses","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.7,"calibrated_materiality_score":0.7,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-242009","json":"https://secwatch.observer/filing/0001193125-26-242009.json","markdown":"https://secwatch.observer/filing/0001193125-26-242009.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1964979/000119312526242009/0001193125-26-242009-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1964979/000119312526242009/alur-20260520.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On April 29, 2026, Equus Total Return, Inc. (“Equus” or the “Fund”) was notified by BDO USA, P.C. (“BDO”), of BDO’s resignation as the Fund’s independent auditors, effective as of such date.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/878932/000171254326000032/0001712543-26-000032-index.htm","comparable_excerpt":"On May 22, 2026 (the “Effective Date”), Deloitte was dismissed as our independent registered public accounting firm.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1964979/000119312526242009/0001193125-26-242009-index.htm"}},{"accession":"0001493152-26-025033","ticker":"WAST","company_name":"WASTE ENERGY CORP.","filed_at":"2026-05-22T20:24:34+00:00","headline":"Waste Energy Corp. replaces independent auditor; Integrität resigns, M&K CPAs appointed","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.55,"calibrated_materiality_score":0.55,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-025033","json":"https://secwatch.observer/filing/0001493152-26-025033.json","markdown":"https://secwatch.observer/filing/0001493152-26-025033.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025033/0001493152-26-025033-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025033/form8-k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On April 29, 2026, Equus Total Return, Inc. (“Equus” or the “Fund”) was notified by BDO USA, P.C. (“BDO”), of BDO’s resignation as the Fund’s independent auditors, effective as of such date.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/878932/000171254326000032/0001712543-26-000032-index.htm","comparable_excerpt":"On May 21, 2026, the Audit Committee and Board of Directors approved the engagement of M&K CPAs, PLLC as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025, subject to completion of customary client acceptance procedures and execution of a final engagement letter.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025033/0001493152-26-025033-index.htm"}},{"accession":"0001628280-26-035718","ticker":"DFH","company_name":"Dream Finders Homes, Inc.","filed_at":"2026-05-15T21:20:37+00:00","headline":"Dream Finders Homes dismisses PwC, appoints KPMG as auditor for FY 2026","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.5,"calibrated_materiality_score":0.5,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-035718","json":"https://secwatch.observer/filing/0001628280-26-035718.json","markdown":"https://secwatch.observer/filing/0001628280-26-035718.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1825088/000162828026035718/0001628280-26-035718-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1825088/000162828026035718/dream-20260513.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On April 29, 2026, Equus Total Return, Inc. (“Equus” or the “Fund”) was notified by BDO USA, P.C. (“BDO”), of BDO’s resignation as the Fund’s independent auditors, effective as of such date.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/878932/000171254326000032/0001712543-26-000032-index.htm","comparable_excerpt":"the Audit Committee dismissed PwC as the Company’s independent registered public accounting firm.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1825088/000162828026035718/0001628280-26-035718-index.htm"}},{"accession":"0001628280-26-035328","ticker":"TUSK","company_name":"MAMMOTH ENERGY SERVICES, INC.","filed_at":"2026-05-15T12:29:32+00:00","headline":"Mammoth Energy Services replaces auditor Deloitte with Carr, Riggs & Ingram","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.55,"calibrated_materiality_score":0.55,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-035328","json":"https://secwatch.observer/filing/0001628280-26-035328.json","markdown":"https://secwatch.observer/filing/0001628280-26-035328.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1679268/000162828026035328/0001628280-26-035328-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1679268/000162828026035328/tusk-20260513.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On April 29, 2026, Equus Total Return, Inc. (“Equus” or the “Fund”) was notified by BDO USA, P.C. (“BDO”), of BDO’s resignation as the Fund’s independent auditors, effective as of such date.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/878932/000171254326000032/0001712543-26-000032-index.htm","comparable_excerpt":"Also on May 13, 2026, the Audit Committee approved the engagement of Carr, Riggs & Ingram, L.L.C. (“CRI”) as its new independent registered public accounting firm.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1679268/000162828026035328/0001628280-26-035328-index.htm"}},{"accession":"0001683168-26-003572","ticker":"AAOI","company_name":"APPLIED OPTOELECTRONICS, INC.","filed_at":"2026-05-08T23:59:59+00:00","headline":"Applied Optoelectronics dismisses Grant Thornton, appoints PwC as FY2026 auditor","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.5,"calibrated_materiality_score":0.5,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001683168-26-003572","json":"https://secwatch.observer/filing/0001683168-26-003572.json","markdown":"https://secwatch.observer/filing/0001683168-26-003572.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1158114/000168316826003572/0001683168-26-003572-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1158114/000168316826003572/aaoi_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On April 29, 2026, Equus Total Return, Inc. (“Equus” or the “Fund”) was notified by BDO USA, P.C. (“BDO”), of BDO’s resignation as the Fund’s independent auditors, effective as of such date.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/878932/000171254326000032/0001712543-26-000032-index.htm","comparable_excerpt":"on May 4, 2026, the Committee approved the dismissal of Grant Thornton as the Company’s independent registered public accounting firm.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1158114/000168316826003572/0001683168-26-003572-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}