{"schema_version":"secwatch.filing_event.v1","accession":"0001829126-25-005930","form_type":"8-K","ticker":"MCAG","cik":"0001859035","company_name":"Mountain Crest Acquisition Corp. V","filed_at":"2025-08-07T23:59:59+00:00","discovered_at":"2026-05-14T18:02:45.407675+00:00","generated_at":"2026-05-17T18:21:07.207597+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Mountain Crest Acquisition Corp. V dismisses UHY LLP and engages WWC, P.C. as auditor","bullets":["Dismissed UHY LLP on August 1, 2025, effective immediately; no disagreements or reportable events.","UHY's prior audit reports included a going concern explanatory paragraph.","Engaged WWC, P.C. as new independent registered public accounting firm on same date.","No consultations with WWC on accounting or audit matters prior to engagement."],"urls":{"canonical":"https://secwatch.observer/filing/0001829126-25-005930","json":"https://secwatch.observer/filing/0001829126-25-005930.json","markdown":"https://secwatch.observer/filing/0001829126-25-005930.md","text":"https://secwatch.observer/filing/0001829126-25-005930.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1859035/000182912625005930/0001829126-25-005930-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1859035/000182912625005930/mountaincrest5_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T18:21:07.207597+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":"5def3c1cd6cc56c86a4c6b78c44f2ab54457fb89","claim":"Mountain Crest Acquisition Corp. V engaged WWC, P.C. as its auditor.","evidence_excerpt":"the Company engaged WWC, P.C. (\"WWC\") as the Company's independent registered public accounting firm to audit the Company's financial statements, effective on August 1, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1859035/000182912625005930/0001829126-25-005930-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"WWC, P.C."}],"fact_type":"auditor_change"},{"claim_id":"6c5c793f9a34768701e1dbfddb443a093bc2c690","claim":"Mountain Crest Acquisition Corp. V dismissed UHY LLP as its auditor.","evidence_excerpt":"the Company dismissed UHY LLP (\"UHY\") 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/1859035/000182912625005930/0001829126-25-005930-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"UHY LLP"},{"label":"Successor","value":"WWC, P.C."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}