{"schema_version":"secwatch.filing_event.v1","accession":"0001929980-26-000025","form_type":"8-K","ticker":"HSPOF","cik":"0001946021","company_name":"Horizon Space Acquisition I Corp.","filed_at":"2026-01-28T23:59:59+00:00","discovered_at":"2026-05-14T18:02:36.842698+00:00","generated_at":"2026-05-16T07:07:34.226540+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"Horizon Space Acquisition I dismisses UHY, appoints TAAD as new auditor","bullets":["On Jan 22, 2026, HSPO dismissed UHY LLP as independent auditor and appointed TAAD LLP for FY2025.","UHY's reports on FY2023 and FY2024 were unqualified; no disagreements or reportable events occurred.","No prior consultations with TAAD regarding accounting principles or any disagreements/reportable events.","UHY provided a letter to the SEC, filed as Exhibit 16.1, agreeing with HSPO's disclosures."],"urls":{"canonical":"https://secwatch.observer/filing/0001929980-26-000025","json":"https://secwatch.observer/filing/0001929980-26-000025.json","markdown":"https://secwatch.observer/filing/0001929980-26-000025.md","text":"https://secwatch.observer/filing/0001929980-26-000025.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1946021/000192998026000025/0001929980-26-000025-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1946021/000192998026000025/hspo_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T07:07:34.226540+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":"7f13cb54deeac76eb081e17de0c518b683900860","claim":"Horizon Space Acquisition I Corp. dismissed UHY LLP as its auditor.","evidence_excerpt":"sition I Corp., a Cayman Islands exempted company (the “ Company ” or “ HSPO ”), upon the approval of the board of directors of the Company (the “ Board ”) and the audit committee of the Board (the “ Audit Committee ”), dismissed UHY LLP (“ UHY ”), the former independent registered public accounting firm of the Company and appointed TAAD LLP (ID: 5854) (“ TAAD ”) to serve as its independent registered public accounting firm for the fiscal year ended December 31, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1946021/000192998026000025/0001929980-26-000025-index.htm","confidence":0.9},{"claim_id":"b984927f3bfc7f8f759e0d533a3af1be1fc1c72d","claim":"Horizon Space Acquisition I Corp. engaged TAAD LLP as its auditor.","evidence_excerpt":"board of directors of the Company (the “ Board ”) and the audit committee of the Board (the “ Audit Committee ”), dismissed UHY LLP (“ UHY ”), the former independent registered public accounting firm of the Company and appointed TAAD LLP (ID: 5854) (“ TAAD ”) to serve as its independent registered public accounting firm for the fiscal year ended December 31, 2025. UHY’s reports on the Company’s financial statements for the fiscal years ended December 31, 2023 and 2024 did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles. Furthermore, during the fiscal years ended December 31, 2023 and 2024 and the subsequent interim period through January 22, 2026, there were no disagreements with UHY on any matter of accounting principles or practices, financial statement disclosure, or auditing scope o","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1946021/000192998026000025/0001929980-26-000025-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":"sition I Corp., a Cayman Islands exempted company (the “ Company ” or “ HSPO ”), upon the approval of the board of directors of the Company (the “ Board ”) and the audit committee of the Board (the “ Audit Committee ”), dismissed UHY LLP (“ UHY ”), the former independent registered public accounting firm of the Company and appointed TAAD LLP (ID: 5854) (“ TAAD ”) to serve as its independent registered public accounting firm for the fiscal year ended December 31, 2025.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1946021/000192998026000025/0001929980-26-000025-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":"sition I Corp., a Cayman Islands exempted company (the “ Company ” or “ HSPO ”), upon the approval of the board of directors of the Company (the “ Board ”) and the audit committee of the Board (the “ Audit Committee ”), dismissed UHY LLP (“ UHY ”), the former independent registered public accounting firm of the Company and appointed TAAD LLP (ID: 5854) (“ TAAD ”) to serve as its independent registered public accounting firm for the fiscal year ended December 31, 2025.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1946021/000192998026000025/0001929980-26-000025-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":"0001493152-26-024198","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":"sition I Corp., a Cayman Islands exempted company (the “ Company ” or “ HSPO ”), upon the approval of the board of directors of the Company (the “ Board ”) and the audit committee of the Board (the “ Audit Committee ”), dismissed UHY LLP (“ UHY ”), the former independent registered public accounting firm of the Company and appointed TAAD LLP (ID: 5854) (“ TAAD ”) to serve as its independent registered public accounting firm for the fiscal year ended December 31, 2025.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1946021/000192998026000025/0001929980-26-000025-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":"sition I Corp., a Cayman Islands exempted company (the “ Company ” or “ HSPO ”), upon the approval of the board of directors of the Company (the “ Board ”) and the audit committee of the Board (the “ Audit Committee ”), dismissed UHY LLP (“ UHY ”), the former independent registered public accounting firm of the Company and appointed TAAD LLP (ID: 5854) (“ TAAD ”) to serve as its independent registered public accounting firm for the fiscal year ended December 31, 2025.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1946021/000192998026000025/0001929980-26-000025-index.htm","comparable_excerpt":"the Audit Committee approved and the Board ratified the engagement of Forvis Mazars as the Company's independent registered public accounting firm for the fiscal year ending December 31, 2026.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/844059/000084405926000071/0000844059-26-000071-index.htm"}},{"accession":"0000912593-26-000167","ticker":"SUI","company_name":"SUN COMMUNITIES INC","filed_at":"2026-05-13T20:23:42+00:00","headline":"Sun Communities engages Deloitte as auditor; Grant Thornton exit with no disagreements","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/0000912593-26-000167","json":"https://secwatch.observer/filing/0000912593-26-000167.json","markdown":"https://secwatch.observer/filing/0000912593-26-000167.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/912593/000091259326000167/0000912593-26-000167-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/912593/000091259326000167/sui-20260323.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"sition I Corp., a Cayman Islands exempted company (the “ Company ” or “ HSPO ”), upon the approval of the board of directors of the Company (the “ Board ”) and the audit committee of the Board (the “ Audit Committee ”), dismissed UHY LLP (“ UHY ”), the former independent registered public accounting firm of the Company and appointed TAAD LLP (ID: 5854) (“ TAAD ”) to serve as its independent registered public accounting firm for the fiscal year ended December 31, 2025.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1946021/000192998026000025/0001929980-26-000025-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":"sition I Corp., a Cayman Islands exempted company (the “ Company ” or “ HSPO ”), upon the approval of the board of directors of the Company (the “ Board ”) and the audit committee of the Board (the “ Audit Committee ”), dismissed UHY LLP (“ UHY ”), the former independent registered public accounting firm of the Company and appointed TAAD LLP (ID: 5854) (“ TAAD ”) to serve as its independent registered public accounting firm for the fiscal year ended December 31, 2025.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1946021/000192998026000025/0001929980-26-000025-index.htm","comparable_excerpt":"ndependent registered public accounting firm and dismissed Salberg & Company, P.A. (“Salberg”) from that role. During the fiscal years ended March 31, 2024, and March 31, 2025, neither","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1496690/000168316826003783/0001683168-26-003783-index.htm"}},{"accession":"0001193125-26-197206","ticker":"ACR","company_name":"ACRES Commercial Realty Corp.","filed_at":"2026-04-30T23:59:59+00:00","headline":"ACRES Commercial Realty Corp. dismisses EY, appoints PwC as auditor effective Q1 2026","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/0001193125-26-197206","json":"https://secwatch.observer/filing/0001193125-26-197206.json","markdown":"https://secwatch.observer/filing/0001193125-26-197206.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1332551/000119312526197206/0001193125-26-197206-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1332551/000119312526197206/acr-20260427.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"sition I Corp., a Cayman Islands exempted company (the “ Company ” or “ HSPO ”), upon the approval of the board of directors of the Company (the “ Board ”) and the audit committee of the Board (the “ Audit Committee ”), dismissed UHY LLP (“ UHY ”), the former independent registered public accounting firm of the Company and appointed TAAD LLP (ID: 5854) (“ TAAD ”) to serve as its independent registered public accounting firm for the fiscal year ended December 31, 2025.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1946021/000192998026000025/0001929980-26-000025-index.htm","comparable_excerpt":"On April 27, 2026, the Audit Committee approved the engagement of PricewaterhouseCoopers LLP","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1332551/000119312526197206/0001193125-26-197206-index.htm"}},{"accession":"0001493152-26-020584","ticker":null,"company_name":"Gaucho Group Holdings, Inc.","filed_at":"2026-04-30T23:59:59+00:00","headline":"Gaucho Group Holdings auditor Marcum resigns; CBIZ CPAs engaged 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/0001493152-26-020584","json":"https://secwatch.observer/filing/0001493152-26-020584.json","markdown":"https://secwatch.observer/filing/0001493152-26-020584.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1559998/000149315226020584/0001493152-26-020584-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1559998/000149315226020584/form8-k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"sition I Corp., a Cayman Islands exempted company (the “ Company ” or “ HSPO ”), upon the approval of the board of directors of the Company (the “ Board ”) and the audit committee of the Board (the “ Audit Committee ”), dismissed UHY LLP (“ UHY ”), the former independent registered public accounting firm of the Company and appointed TAAD LLP (ID: 5854) (“ TAAD ”) to serve as its independent registered public accounting firm for the fiscal year ended December 31, 2025.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1946021/000192998026000025/0001929980-26-000025-index.htm","comparable_excerpt":"n information provided by Marcum LLP (“Marcum”), on April 30, 2026, Gaucho Group Holdings, Inc. (the “Company”)","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1559998/000149315226020584/0001493152-26-020584-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}