{"schema_version":"secwatch.filing_event.v1","accession":"0001842138-25-000010","form_type":"8-K","ticker":null,"cik":"0001842138","company_name":"ULIXE CORP.","filed_at":"2025-10-16T23:59:59+00:00","discovered_at":"2026-05-14T18:02:40.761416+00:00","generated_at":"2026-05-17T03:35:37.607249+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":"Ulixe Corp. dismisses LAO Professionals, appoints CBIZ CPAs as new auditor","bullets":["Board dismissed LAO Professionals as independent auditor on Oct 10, 2025; no audit reports ever issued.","No disagreements with LAO; prior 10-K (FY July 2024) disclosed substantial doubt and material weaknesses.","Appointed CBIZ CPAs P.C. as new auditor effective Oct 16, 2025.","No consultations with CBIZ on accounting principles or reportable matters before engagement."],"urls":{"canonical":"https://secwatch.observer/filing/0001842138-25-000010","json":"https://secwatch.observer/filing/0001842138-25-000010.json","markdown":"https://secwatch.observer/filing/0001842138-25-000010.md","text":"https://secwatch.observer/filing/0001842138-25-000010.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1842138/000184213825000010/0001842138-25-000010-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1842138/000184213825000010/ulix-20251010_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T03:35:37.607249+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":"129e2bd65c7eca901ec571ed5e6766d6c8cd4d11","claim":"ULIXE CORP. dismissed LAO Professionals as its auditor.","evidence_excerpt":"(a) Dismissal of Independent Registered Public Accounting Firm . On October 10, 2025, the Board of Directors of Ulixe Corp. (formerly, Warpspeed Taxi Inc., the “Company”) approved the dismissal of LAO Professionals (“LAO”) 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/1842138/000184213825000010/0001842138-25-000010-index.htm","confidence":0.9},{"claim_id":"cd10a163f5a17085b891884e9bf0e6dc7c6a2ced","claim":"ULIXE CORP. engaged CBIZ CPAs P.C. as its auditor.","evidence_excerpt":"Effective October 16, 2025, upon the approval of its Board of Directors, the Company appointed CBIZ as its new independent registered public accounting firm","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1842138/000184213825000010/0001842138-25-000010-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":"(a) Dismissal of Independent Registered Public Accounting Firm . On October 10, 2025, the Board of Directors of Ulixe Corp. (formerly, Warpspeed Taxi Inc., the “Company”) approved the dismissal of LAO Professionals (“LAO”) as the Company’s independent registered public accounting firm, effective immediately.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1842138/000184213825000010/0001842138-25-000010-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":"(a) Dismissal of Independent Registered Public Accounting Firm . 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On October 10, 2025, the Board of Directors of Ulixe Corp. (formerly, Warpspeed Taxi Inc., the “Company”) approved the dismissal of LAO Professionals (“LAO”) as the Company’s independent registered public accounting firm, effective immediately.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1842138/000184213825000010/0001842138-25-000010-index.htm","comparable_excerpt":"On May 15, 2026, Rodefer Moss & Company, PLCC (“Rodefer Moss”) informed SafeSpace Global Corporation (the “Company”) that it is resigning as the Company’s independent registered public accounting firm.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1584693/000149315226024198/0001493152-26-024198-index.htm"}},{"accession":"0000844059-26-000071","ticker":"FRPH","company_name":"FRP HOLDINGS, INC.","filed_at":"2026-05-15T14:46:11+00:00","headline":"FRP Holdings appoints Forvis Mazars as independent auditor, dismisses Baker Tilly","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.3,"calibrated_materiality_score":0.3,"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/0000844059-26-000071","json":"https://secwatch.observer/filing/0000844059-26-000071.json","markdown":"https://secwatch.observer/filing/0000844059-26-000071.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/844059/000084405926000071/0000844059-26-000071-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/844059/000084405926000071/frph-20260515.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"(a) Dismissal of Independent Registered Public Accounting Firm . 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(formerly, Warpspeed Taxi Inc., the “Company”) approved the dismissal of LAO Professionals (“LAO”) as the Company’s independent registered public accounting firm, effective immediately.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1842138/000184213825000010/0001842138-25-000010-index.htm","comparable_excerpt":"the Committee dismissed Grant Thornton LLP (\"Grant Thornton\") as the Company's independent registered public accounting firm, effective upon completion of its engagement services for the review of the Company's consolidated financial statements for the period ended March 31, 2026, which was completed on April 28, 2026.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/912593/000091259326000167/0000912593-26-000167-index.htm"}},{"accession":"0001683168-26-003783","ticker":"BCRD","company_name":"BlueOne Card, Inc.","filed_at":"2026-05-13T16:54:09+00:00","headline":"BlueOne Technologies replaces auditor and completes name change","event_type":"other_material","sec_items":["4.01","8.01","9.01"],"materiality_score":0.35,"calibrated_materiality_score":0.35,"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/0001683168-26-003783","json":"https://secwatch.observer/filing/0001683168-26-003783.json","markdown":"https://secwatch.observer/filing/0001683168-26-003783.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1496690/000168316826003783/0001683168-26-003783-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1496690/000168316826003783/blueone_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"(a) Dismissal of Independent Registered Public Accounting Firm . 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