{"schema_version":"secwatch.filing_event.v1","accession":"0001731122-26-000179","form_type":"8-K","ticker":null,"cik":"0001690384","company_name":"BioCrude Technologies USA, Inc.","filed_at":"2026-02-05T23:59:59+00:00","discovered_at":"2026-05-14T18:02:35.900535+00:00","generated_at":"2026-05-16T04:28:42.579651+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":"BioCrude Technologies USA dismisses MAC Accounting, hires BVWD as new auditor","bullets":["Mutually agreed to not renew engagement with MAC Accounting as of January 5, 2026.","MAC Accounting's reports for periods ended Dec 31, 2022 through Sep 30, 2025 included a going concern explanatory paragraph.","No disagreements or reportable events occurred with former auditor.","Engaged Bodwell Vasek Wells DeSimone LLP as new independent accountant on February 3, 2026."],"urls":{"canonical":"https://secwatch.observer/filing/0001731122-26-000179","json":"https://secwatch.observer/filing/0001731122-26-000179.json","markdown":"https://secwatch.observer/filing/0001731122-26-000179.md","text":"https://secwatch.observer/filing/0001731122-26-000179.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1690384/000173112226000179/0001731122-26-000179-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1690384/000173112226000179/e7295_8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T04:28:42.579651+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":"a4281745e1185040d1b389c3dfd18b6313a735c9","claim":"BioCrude Technologies USA, Inc. engaged Bodwell Vasek Wells DeSimone LLP as its auditor.","evidence_excerpt":"On February 3, 2026, the Company engaged Bodwell Vasek Wells DeSimone LLP’s (“BVWD”), situated at 8117 Preston Road, Suite 460, Dallas, Texas 75225 (Ph: Tel: 903- 624.9078; Website: https://bvwd.com/) as its new registered independent public accountant.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1690384/000173112226000179/0001731122-26-000179-index.htm","confidence":0.95}],"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 February 3, 2026, the Company engaged Bodwell Vasek Wells DeSimone LLP’s (“BVWD”), situated at 8117 Preston Road, Suite 460, Dallas, Texas 75225 (Ph: Tel: 903- 624.9078; Website: https://bvwd.com/) as its new registered independent public accountant.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1690384/000173112226000179/0001731122-26-000179-index.htm","comparable_excerpt":"On May 26, 2026, Oxford Square Capital Corp. 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