{"schema_version":"secwatch.filing_event.v1","accession":"0001731122-26-000118","form_type":"8-K","ticker":"GTCH","cik":"0001471781","company_name":"GBT Technologies Inc.","filed_at":"2026-01-26T23:59:59+00:00","discovered_at":"2026-05-14T18:02:35.141920+00:00","generated_at":"2026-05-16T07:54:20.573181+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.35,"calibrated_materiality_score":0.35,"confidence":"high","headline":"GBT Technologies dismisses auditor M.S. Madhava Rao due to retirement; engages CNGSN & Associates","bullets":["M.S. Madhava Rao dismissed as independent auditor on January 16, 2026, due to retirement.","No disagreements or reportable events occurred during fiscal years 2023 and 2024.","Board approved engagement of CNGSN & Associates LLP on January 20, 2026, for FY 2025 audit.","No prior consultations with CNGSN regarding accounting principles or disagreements."],"urls":{"canonical":"https://secwatch.observer/filing/0001731122-26-000118","json":"https://secwatch.observer/filing/0001731122-26-000118.json","markdown":"https://secwatch.observer/filing/0001731122-26-000118.md","text":"https://secwatch.observer/filing/0001731122-26-000118.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1471781/000173112226000118/0001731122-26-000118-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1471781/000173112226000118/e7254_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T07:54:20.573181+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":"315cbcb8552ff8138b23fa1587931cd1c46330f9","claim":"GBT Technologies Inc. dismissed M.S. Madhava Rao as its auditor.","evidence_excerpt":"On January 16, 2026, GBT Technologies Inc. (the “Company”) dismissed M.S. Madhava Rao as the Company’s independent registered public accounting firm, due to his announcement of retiring.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1471781/000173112226000118/0001731122-26-000118-index.htm","confidence":0.9},{"claim_id":"f19e8cea57cfc1c6145cdd21c31f72aa3c20136a","claim":"GBT Technologies Inc. engaged CNGSN & Associates LLP as its auditor.","evidence_excerpt":"On January 20, 2026, the Company’s Board of Directors (acting through its sole director) approved the engagement of CNGSN & Associates LLP (“CNGSN”) as the Company’s new independent registered public accounting firm to audit the Company’s financial statements for the fiscal year ending December 31, 2025, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1471781/000173112226000118/0001731122-26-000118-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":"On January 16, 2026, GBT Technologies Inc. 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