{"schema_version":"secwatch.filing_event.v1","accession":"0001849820-25-000318","form_type":"8-K","ticker":"KITT","cik":"0001849820","company_name":"Nauticus Robotics, Inc.","filed_at":"2025-12-23T23:59:59+00:00","discovered_at":"2026-05-14T18:02:40.805083+00:00","generated_at":"2026-05-16T12:18:35.887414+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":"Nauticus Robotics dismisses auditor Whitley Penn, appoints Withum","bullets":["Audit Committee dismissed Whitley Penn on Dec 19, 2025; appointed Withum as new auditor on Dec 22, 2025.","No disagreements with Whitley Penn in FY2023 or FY2024 audits; reports were unqualified.","Previously reported material weakness in internal controls (lack of qualified accounting personnel) continues.","Withum engaged after standard acceptance; no prior consultations with Withum on accounting matters."],"urls":{"canonical":"https://secwatch.observer/filing/0001849820-25-000318","json":"https://secwatch.observer/filing/0001849820-25-000318.json","markdown":"https://secwatch.observer/filing/0001849820-25-000318.md","text":"https://secwatch.observer/filing/0001849820-25-000318.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1849820/000184982025000318/0001849820-25-000318-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1849820/000184982025000318/kitt-20251219.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T12:18:35.887414+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":"89cb480e450cbb8f42c030d72b91b0a49f965f86","claim":"Nauticus Robotics, Inc. dismissed Whitley Penn LLP as its auditor.","evidence_excerpt":"The Committee invited several public accounting firms to participate in this process, including Whitley Penn LLP (“Whitley Penn”), the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2024. The Company notified Whitley Penn that it would be dismissed as the Company’s independent registered public accounting firm on December 19, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1849820/000184982025000318/0001849820-25-000318-index.htm","confidence":0.99},{"claim_id":"c606bb78356b60e69315eecc8ecfd05f17a9fa3c","claim":"Nauticus Robotics, Inc. engaged Withum, Smith & Brown P.C. as its auditor.","evidence_excerpt":"(b) On December 19, 2025, the Committee approved the appointment of Withum, Smith & Brown P.C. (“Withum”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025, subject to completion of its standard client acceptance procedures and execution of an engagement letter.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1849820/000184982025000318/0001849820-25-000318-index.htm","confidence":0.99}],"comparable_filings":[{"accession":"0001288469-26-000045","ticker":"MXL","company_name":"MAXLINEAR, INC","filed_at":"2026-06-01T20:35:55+00:00","headline":"MaxLinear dismisses Grant Thornton, appoints KPMG as auditor for FY2026","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.5,"calibrated_materiality_score":0.5,"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/0001288469-26-000045","json":"https://secwatch.observer/filing/0001288469-26-000045.json","markdown":"https://secwatch.observer/filing/0001288469-26-000045.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1288469/000128846926000045/0001288469-26-000045-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1288469/000128846926000045/mxl-20260528.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"The Committee invited several public accounting firms to participate in this process, including Whitley Penn LLP (“Whitley Penn”), the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2024. The Company notified Whitley Penn that it would be dismissed as the Company’s independent registered public accounting firm on December 19, 2025.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1849820/000184982025000318/0001849820-25-000318-index.htm","comparable_excerpt":"On May 28, 2026 (the “Effective Date”), MaxLinear, Inc. (the “Company”) dismissed Grant Thornton LLP (“Grant Thornton”) as the Company’s independent registered public accounting firm, effective immediately.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1288469/000128846926000045/0001288469-26-000045-index.htm"}},{"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":"The Committee invited several public accounting firms to participate in this process, including Whitley Penn LLP (“Whitley Penn”), the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2024. The Company notified Whitley Penn that it would be dismissed as the Company’s independent registered public accounting firm on December 19, 2025.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1849820/000184982025000318/0001849820-25-000318-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":"0001628280-26-038540","ticker":"SVCO","company_name":"Silvaco Group, Inc.","filed_at":"2026-05-27T21:25:17+00:00","headline":"Silvaco dismisses Baker Tilly, appoints KPMG as independent auditor","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"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/0001628280-26-038540","json":"https://secwatch.observer/filing/0001628280-26-038540.json","markdown":"https://secwatch.observer/filing/0001628280-26-038540.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1943289/000162828026038540/0001628280-26-038540-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1943289/000162828026038540/svco-20260521.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"The Committee invited several public accounting firms to participate in this process, including Whitley Penn LLP (“Whitley Penn”), the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2024. The Company notified Whitley Penn that it would be dismissed as the Company’s independent registered public accounting firm on December 19, 2025.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1849820/000184982025000318/0001849820-25-000318-index.htm","comparable_excerpt":"on May 27, 2026, KPMG LLP (“KPMG”) was engaged as the Company’s independent registered public accounting firm","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1943289/000162828026038540/0001628280-26-038540-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":"The Committee invited several public accounting firms to participate in this process, including Whitley Penn LLP (“Whitley Penn”), the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2024. The Company notified Whitley Penn that it would be dismissed as the Company’s independent registered public accounting firm on December 19, 2025.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1849820/000184982025000318/0001849820-25-000318-index.htm","comparable_excerpt":"On May 26, 2026, the Audit Committee of the Board of Directors of AudioEye, Inc. (the “Company”) approved the dismissal of MaloneBailey, LLP (“MaloneBailey”), which had been serving as the Company’s independent registered public accounting firm, effective immediately.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1362190/000110465926066285/0001104659-26-066285-index.htm"}},{"accession":"0001493152-26-025033","ticker":"WAST","company_name":"WASTE ENERGY CORP.","filed_at":"2026-05-22T20:24:34+00:00","headline":"Waste Energy Corp. replaces independent auditor; Integrität resigns, M&K CPAs appointed","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.55,"calibrated_materiality_score":0.55,"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/0001493152-26-025033","json":"https://secwatch.observer/filing/0001493152-26-025033.json","markdown":"https://secwatch.observer/filing/0001493152-26-025033.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025033/0001493152-26-025033-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025033/form8-k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"The Committee invited several public accounting firms to participate in this process, including Whitley Penn LLP (“Whitley Penn”), the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2024. The Company notified Whitley Penn that it would be dismissed as the Company’s independent registered public accounting firm on December 19, 2025.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1849820/000184982025000318/0001849820-25-000318-index.htm","comparable_excerpt":"On May 21, 2026, the Audit Committee and Board of Directors approved the engagement of M&K CPAs, PLLC as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025, subject to completion of customary client acceptance procedures and execution of a final engagement letter.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025033/0001493152-26-025033-index.htm"}},{"accession":"0001493152-26-024198","ticker":"SSGC","company_name":"SafeSpace Global Corp","filed_at":"2026-05-18T20:47:03+00:00","headline":"SafeSpace Global's auditor Rodefer Moss resigns; CBIZ CPAs appointed May 15","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/0001493152-26-024198","json":"https://secwatch.observer/filing/0001493152-26-024198.json","markdown":"https://secwatch.observer/filing/0001493152-26-024198.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1584693/000149315226024198/0001493152-26-024198-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1584693/000149315226024198/form8-k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"The Committee invited several public accounting firms to participate in this process, including Whitley Penn LLP (“Whitley Penn”), the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2024. The Company notified Whitley Penn that it would be dismissed as the Company’s independent registered public accounting firm on December 19, 2025.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1849820/000184982025000318/0001849820-25-000318-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":"0001628280-26-035718","ticker":"DFH","company_name":"Dream Finders Homes, Inc.","filed_at":"2026-05-15T21:20:37+00:00","headline":"Dream Finders Homes dismisses PwC, appoints KPMG as auditor for FY 2026","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.5,"calibrated_materiality_score":0.5,"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/0001628280-26-035718","json":"https://secwatch.observer/filing/0001628280-26-035718.json","markdown":"https://secwatch.observer/filing/0001628280-26-035718.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1825088/000162828026035718/0001628280-26-035718-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1825088/000162828026035718/dream-20260513.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"The Committee invited several public accounting firms to participate in this process, including Whitley Penn LLP (“Whitley Penn”), the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2024. The Company notified Whitley Penn that it would be dismissed as the Company’s independent registered public accounting firm on December 19, 2025.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1849820/000184982025000318/0001849820-25-000318-index.htm","comparable_excerpt":"the Audit Committee dismissed PwC as the Company’s independent registered public accounting firm.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1825088/000162828026035718/0001628280-26-035718-index.htm"}},{"accession":"0001628280-26-035328","ticker":"TUSK","company_name":"MAMMOTH ENERGY SERVICES, INC.","filed_at":"2026-05-15T12:29:32+00:00","headline":"Mammoth Energy Services replaces auditor Deloitte with Carr, Riggs & Ingram","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.55,"calibrated_materiality_score":0.55,"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/0001628280-26-035328","json":"https://secwatch.observer/filing/0001628280-26-035328.json","markdown":"https://secwatch.observer/filing/0001628280-26-035328.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1679268/000162828026035328/0001628280-26-035328-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1679268/000162828026035328/tusk-20260513.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"The Committee invited several public accounting firms to participate in this process, including Whitley Penn LLP (“Whitley Penn”), the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2024. The Company notified Whitley Penn that it would be dismissed as the Company’s independent registered public accounting firm on December 19, 2025.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1849820/000184982025000318/0001849820-25-000318-index.htm","comparable_excerpt":"Also on May 13, 2026, the Audit Committee approved the engagement of Carr, Riggs & Ingram, L.L.C. (“CRI”) as its new independent registered public accounting firm.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1679268/000162828026035328/0001628280-26-035328-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}