{"schema_version":"secwatch.filing_event.v1","accession":"0001722556-26-000008","form_type":"8-K/A","ticker":"BGFR","cik":"0001722556","company_name":"BestGofer Inc.","filed_at":"2026-04-14T23:59:59+00:00","discovered_at":"2026-05-14T18:02:32.808991+00:00","generated_at":"2026-05-15T06:24:07.359713+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"BestGofer reverses auditor change; reappoints Barton CPA PLLC","bullets":["Reversed the April 8, 2026 decision to replace Barton with Sadler Gibb; new engagement terminated.","Sadler Gibb engagement lasted April 8-14, 2026, with no disagreements or reportable events.","Barton CPA PLLC reappointed as independent registered public accounting firm effective April 14, 2026.","Barton had audited BestGofer's FY2024 and FY2025 financial statements and served since 2023.","Board determined continuing with Barton is in the best interest of the company and shareholders."],"urls":{"canonical":"https://secwatch.observer/filing/0001722556-26-000008","json":"https://secwatch.observer/filing/0001722556-26-000008.json","markdown":"https://secwatch.observer/filing/0001722556-26-000008.md","text":"https://secwatch.observer/filing/0001722556-26-000008.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1722556/000172255626000008/0001722556-26-000008-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1722556/000172255626000008/bgof-20260408_8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T06:24:07.359713+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":"03891d06898dec1f1c843af61154d8a64a497631","claim":"BestGofer Inc. engaged Barton CPA PLLC as its auditor.","evidence_excerpt":"the Board of Directors reappointed Barton CPA PLLC (“Barton”), PCAOB Firm ID 6968, as the Company’s independent registered public accounting firm, effective immediately","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1722556/000172255626000008/0001722556-26-000008-index.htm","confidence":0.9},{"claim_id":"51ce079e3d20a679ef8f3dcf3c4f273695c4ab53","claim":"BestGofer Inc. dismissed Sadler, Gibb & Associates, LLC as its auditor.","evidence_excerpt":"the Board of Directors of the Company terminated the engagement of Sadler, Gibb & Associates, LLC (“Sadler Gibb”) as the Company’s independent registered public accounting firm","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1722556/000172255626000008/0001722556-26-000008-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001213900-26-062870","ticker":"OXSQ","company_name":"Oxford Square Capital Corp.","filed_at":"2026-05-29T20:31:12+00:00","headline":"Oxford Square Capital dismisses PwC, engages EY as independent auditor","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.4,"calibrated_materiality_score":0.4,"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/0001213900-26-062870","json":"https://secwatch.observer/filing/0001213900-26-062870.json","markdown":"https://secwatch.observer/filing/0001213900-26-062870.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1259429/000121390026062870/0001213900-26-062870-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1259429/000121390026062870/ea0292775-01_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"the Board of Directors reappointed Barton CPA PLLC (“Barton”), PCAOB Firm ID 6968, as the Company’s independent registered public accounting firm, effective immediately","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1722556/000172255626000008/0001722556-26-000008-index.htm","comparable_excerpt":"On May 26, 2026, Oxford Square Capital Corp. (the “Company”) dismissed PricewaterhouseCoopers LLP (“PwC”) as its independent registered public accounting firm and engaged Ernst & Young LLP (“EY”) as its new independent registered public accounting firm.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1259429/000121390026062870/0001213900-26-062870-index.htm"}},{"accession":"0001104659-26-066285","ticker":"AEYE","company_name":"AUDIOEYE INC","filed_at":"2026-05-26T20:18:00+00:00","headline":"AudioEye dismisses MaloneBailey, appoints RSM as new auditor","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.4,"calibrated_materiality_score":0.4,"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/0001104659-26-066285","json":"https://secwatch.observer/filing/0001104659-26-066285.json","markdown":"https://secwatch.observer/filing/0001104659-26-066285.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1362190/000110465926066285/0001104659-26-066285-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1362190/000110465926066285/tm2615648d1_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"the Board of Directors reappointed Barton CPA PLLC (“Barton”), PCAOB Firm ID 6968, as the Company’s independent registered public accounting firm, effective immediately","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1722556/000172255626000008/0001722556-26-000008-index.htm","comparable_excerpt":"On May 26, 2026, the Audit Committee of the Board of Directors of AudioEye, Inc. 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