{"schema_version":"secwatch.filing_event.v1","accession":"0001779474-26-000015","form_type":"8-K","ticker":"MAPS","cik":"0001779474","company_name":"WM TECHNOLOGY, INC.","filed_at":"2026-04-07T23:59:59+00:00","discovered_at":"2026-05-14T18:02:32.890228+00:00","generated_at":"2026-05-15T07:04:00.520341+00:00","sec_items":["3.01","4.01","5.02","7.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.9,"calibrated_materiality_score":0.9,"confidence":"high","headline":"WM Technology (MAPS) voluntarily delists from Nasdaq; last trading day on or about April 24, 2026","bullets":["Will file Form 25 on or about April 17, 2026; securities expected to be quoted on OTC Markets, but no guarantee of market making.","Board cites limitations from Nasdaq listing on cannabis operations, low liquidity, and high regulatory costs as reasons.","Dismissed auditor Baker Tilly; engaged Macias Gini & O'Connell; prior audits had adverse opinion on internal controls due to material weaknesses.","Director Scott Gordon resigned effective April 6, 2026, with no disagreement with the company.","Deregistration under Exchange Act planned via Form 15, suspending SEC reporting obligations."],"urls":{"canonical":"https://secwatch.observer/filing/0001779474-26-000015","json":"https://secwatch.observer/filing/0001779474-26-000015.json","markdown":"https://secwatch.observer/filing/0001779474-26-000015.md","text":"https://secwatch.observer/filing/0001779474-26-000015.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1779474/000177947426000015/0001779474-26-000015-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1779474/000177947426000015/maps-20260403.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T07:04:00.520341+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":"8495278ec445aea17d2222849c8fdb76fa24170c","claim":"WM TECHNOLOGY, INC. dismissed Baker Tilly US, LLP as its auditor.","evidence_excerpt":"(a) Dismissal of Independent Registered Public Accounting Firm On April 3, 2026, following approval by the Audit Committee (the “Audit Committee”) of the Board of Directors (the “Board”) of the Company, the Company dismissed its independent registered public accounting firm, Baker Tilly US, LLP (“BT”), effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1779474/000177947426000015/0001779474-26-000015-index.htm","confidence":0.9},{"claim_id":"8b5495d68ceff7493825df033ea11b7bcb63cdac","claim":"WM TECHNOLOGY, INC. engaged Macias Gini & O’Connell LLP as its auditor.","evidence_excerpt":"As reported below, the Company engaged Macias Gini & O’Connell LLP as the Company's independent registered public accounting firm for the fiscal year ending December 31, 2026.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1779474/000177947426000015/0001779474-26-000015-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001628280-26-037912","ticker":"OCTV","company_name":"Octave Intelligence plc","filed_at":"2026-05-26T10:02:50+00:00","headline":"Octave Intelligence completes spin-off from Hexagon; draws $625M credit facility, changes auditor","event_type":"other_material","sec_items":["1.01","2.03","4.01","5.02","8.01","9.01"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 5.02, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-037912","json":"https://secwatch.observer/filing/0001628280-26-037912.json","markdown":"https://secwatch.observer/filing/0001628280-26-037912.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/2083632/000162828026037912/0001628280-26-037912-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2083632/000162828026037912/octaveintelligenceplcclosi.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"(a) Dismissal of Independent Registered Public Accounting Firm On April 3, 2026, following approval by the Audit Committee (the “Audit Committee”) of the Board of Directors (the “Board”) of the Company, the Company dismissed its independent registered public accounting firm, Baker Tilly US, LLP (“BT”), effective immediately.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1779474/000177947426000015/0001779474-26-000015-index.htm","comparable_excerpt":"On May 20, 2026, the Audit Committee of the Board of Directors of the Company (i) dismissed PricewaterhouseCoopers AB (“PwC Sweden”) as the Company’s independent registered public accounting firm (the “Dismissal”) and (ii) appointed PricewaterhouseCoopers LLP, United States (“PwC US”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2026 (the “Appointment”).","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/2083632/000162828026037912/0001628280-26-037912-index.htm"}},{"accession":"0001499275-26-000007","ticker":"GROO","company_name":"GROOVY COMPANY, INC.","filed_at":"2026-05-13T18:31:07+00:00","headline":"Groovy Company CEO Abajian exits May 1; accountant dismissed after SEC suspension; authorized common cut to 100M shares","event_type":"other_material","sec_items":["4.01","4.02","5.03","5.02","8.01","9.01"],"materiality_score":0.95,"calibrated_materiality_score":0.95,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 5.02, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001499275-26-000007","json":"https://secwatch.observer/filing/0001499275-26-000007.json","markdown":"https://secwatch.observer/filing/0001499275-26-000007.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1499275/000149927526000007/0001499275-26-000007-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1499275/000149927526000007/groo-20250813_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"(a) Dismissal of Independent Registered Public Accounting Firm On April 3, 2026, following approval by the Audit Committee (the “Audit Committee”) of the Board of Directors (the “Board”) of the Company, the Company dismissed its independent registered public accounting firm, Baker Tilly US, LLP (“BT”), effective immediately.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1779474/000177947426000015/0001779474-26-000015-index.htm","comparable_excerpt":"(a) Dismissal of Previous Independent Registered Public Accounting Firm. 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Except as expressly\nset forth herein, this Amendment does not amend, update, or change any other items or disclosures contained in the Original Report.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025432/0001493152-26-025432-index.htm"}},{"accession":"0001539497-26-001594","ticker":"RITE","company_name":"MINERALRITE Corp","filed_at":"2026-05-27T20:02:13+00:00","headline":"MineralRite restates financials, cuts asset carrying value from $432M to $246M","event_type":"other_material","sec_items":["4.02","7.01","8.01","9.01"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: auditor_change","same SEC item: 7.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001539497-26-001594","json":"https://secwatch.observer/filing/0001539497-26-001594.json","markdown":"https://secwatch.observer/filing/0001539497-26-001594.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1096296/000153949726001594/0001539497-26-001594-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1096296/000153949726001594/n4863_x26-8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"(a) Dismissal of Independent Registered Public Accounting Firm On April 3, 2026, following approval by the Audit Committee (the “Audit Committee”) of the Board of Directors (the “Board”) of the Company, the Company dismissed its independent registered public accounting firm, Baker Tilly US, LLP (“BT”), effective immediately.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1779474/000177947426000015/0001779474-26-000015-index.htm","comparable_excerpt":"management determined that certain previously issued financial statements contained in the Company’s previously filed Annual Report on Form 10 for the fiscal year ended December 31, 2025, and Quarterly Report on Form 10-Q for the quarter ended March 31, 2026, should no longer be relied upon.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1096296/000153949726001594/0001539497-26-001594-index.htm"}},{"accession":"0001628280-26-027994","ticker":"VERI","company_name":"Veritone, Inc.","filed_at":"2026-04-28T23:59:59+00:00","headline":"Veritone dismisses Grant Thornton, appoints CBIZ; discloses material weaknesses","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.8,"calibrated_materiality_score":0.8,"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/0001628280-26-027994","json":"https://secwatch.observer/filing/0001628280-26-027994.json","markdown":"https://secwatch.observer/filing/0001628280-26-027994.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1615165/000162828026027994/0001628280-26-027994-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1615165/000162828026027994/veri-20260423.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"(a) Dismissal of Independent Registered Public Accounting Firm On April 3, 2026, following approval by the Audit Committee (the “Audit Committee”) of the Board of Directors (the “Board”) of the Company, the Company dismissed its independent registered public accounting firm, Baker Tilly US, LLP (“BT”), effective immediately.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1779474/000177947426000015/0001779474-26-000015-index.htm","comparable_excerpt":"(b) Engagement of New Independent Registered Public Accounting Firm . 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Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}