{"schema_version":"secwatch.filing_event.v1","accession":"0001949864-25-000032","form_type":"8-K","ticker":"MGNC","cik":"0001949864","company_name":"Mag Magna Corp","filed_at":"2025-12-29T23:59:59+00:00","discovered_at":"2026-05-14T18:02:41.132650+00:00","generated_at":"2026-05-16T12:09:39.689683+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.25,"calibrated_materiality_score":0.25,"confidence":"high","headline":"Mag Magna Corp. replaces auditor; Mac Accounting Group resigns, Lawal & Co. appointed","bullets":["Mac Accounting Group resigned as independent auditor effective November 14, 2025.","Boladale Lawal & Co. appointed as new independent auditor effective December 2, 2025.","No disagreements or reportable events occurred during the past two fiscal years or interim period."],"urls":{"canonical":"https://secwatch.observer/filing/0001949864-25-000032","json":"https://secwatch.observer/filing/0001949864-25-000032.json","markdown":"https://secwatch.observer/filing/0001949864-25-000032.md","text":"https://secwatch.observer/filing/0001949864-25-000032.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1949864/000194986425000032/0001949864-25-000032-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1949864/000194986425000032/mgnc8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T12:09:39.689683+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":"172da32a46fc2b6e08ad046d607a08d4240a35aa","claim":"Mag Magna Corp engaged Boladale Lawal & Co. as its auditor.","evidence_excerpt":"On December 2, 2025, the Company appointed Boladale Lawal & Co. ( “Lawal & Co.” ) as the Company’s new 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/1949864/000194986425000032/0001949864-25-000032-index.htm","confidence":0.9},{"claim_id":"3414ada6c53839de4937266c4c2ebdee59b39813","claim":"Mac Accounting Group & CPAs, LLP resigned as auditor of Mag Magna Corp.","evidence_excerpt":"ith any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. [ ] Item 4.01. Changes in Registrant’s Certifying Accountant. (a) Former Independent Registered Public Accounting Firm. On November 14, 2025, Mac Accounting Group & CPAs, LLP ( “Mac Accounting Group” ) , resigned as the independent registered public accounting firm of Mag Magna Corp., a Wyoming corporation (the “Company” ), effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1949864/000194986425000032/0001949864-25-000032-index.htm","confidence":0.9}],"comparable_filings":[{"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":"On December 2, 2025, the Company appointed Boladale Lawal & Co. ( “Lawal\n& Co.” ) as the Company’s new independent registered public accounting firm, effective immediately.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1949864/000194986425000032/0001949864-25-000032-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":"On December 2, 2025, the Company appointed Boladale Lawal & Co. ( “Lawal\n& Co.” ) as the Company’s new independent registered public accounting firm, effective immediately.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1949864/000194986425000032/0001949864-25-000032-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":"On December 2, 2025, the Company appointed Boladale Lawal & Co. ( “Lawal\n& Co.” ) as the Company’s new independent registered public accounting firm, effective immediately.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1949864/000194986425000032/0001949864-25-000032-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":"0001213900-26-046612","ticker":"ITP","company_name":"IT TECH PACKAGING, INC.","filed_at":"2026-04-22T23:59:59+00:00","headline":"IT Tech Packaging replaces auditor: GGF resigns, Montis appointed effective April 22, 2026","event_type":"other_material","sec_items":["4.01","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/0001213900-26-046612","json":"https://secwatch.observer/filing/0001213900-26-046612.json","markdown":"https://secwatch.observer/filing/0001213900-26-046612.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1358190/000121390026046612/0001213900-26-046612-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1358190/000121390026046612/ea0287355-8k_ittech.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On December 2, 2025, the Company appointed Boladale Lawal & Co. ( “Lawal\n& Co.” ) as the Company’s new independent registered public accounting firm, effective immediately.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1949864/000194986425000032/0001949864-25-000032-index.htm","comparable_excerpt":"On April 22, 2026, the Company engaged Montis CPA Limited (“Montis”) to serve as its principal independent accountant, effective immediately.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1358190/000121390026046612/0001213900-26-046612-index.htm"}},{"accession":"0001185185-26-001435","ticker":"ALOY","company_name":"REALLOYS INC.","filed_at":"2026-04-20T23:59:59+00:00","headline":"Realloys dismisses Victor Mokuolo CPA, appoints Grassi & Co. as new auditor","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.25,"calibrated_materiality_score":0.25,"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/0001185185-26-001435","json":"https://secwatch.observer/filing/0001185185-26-001435.json","markdown":"https://secwatch.observer/filing/0001185185-26-001435.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1567900/000118518526001435/0001185185-26-001435-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1567900/000118518526001435/realloys8k030626.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On December 2, 2025, the Company appointed Boladale Lawal & Co. ( “Lawal\n& Co.” ) as the Company’s new independent registered public accounting firm, effective immediately.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1949864/000194986425000032/0001949864-25-000032-index.htm","comparable_excerpt":"On April 20, 2026, the Company engaged Grassi & Co. CPAs, P.C. as its new independent registered public accounting firm","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1567900/000118518526001435/0001185185-26-001435-index.htm"}},{"accession":"0001437749-26-012705","ticker":"HYFM","company_name":"HYDROFARM HOLDINGS GROUP, INC.","filed_at":"2026-04-20T23:59:59+00:00","headline":"Hydrofarm Holdings Group replaces auditor: Deloitte out, CBIZ in","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/0001437749-26-012705","json":"https://secwatch.observer/filing/0001437749-26-012705.json","markdown":"https://secwatch.observer/filing/0001437749-26-012705.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1695295/000143774926012705/0001437749-26-012705-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1695295/000143774926012705/hyfm20260415_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On December 2, 2025, the Company appointed Boladale Lawal & Co. ( “Lawal\n& Co.” ) as the Company’s new independent registered public accounting firm, effective immediately.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1949864/000194986425000032/0001949864-25-000032-index.htm","comparable_excerpt":"the Committee dismissed Deloitte & Touche LLP (“Deloitte”) as independent registered public accounting firm of the Company effective April 14, 2026.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1695295/000143774926012705/0001437749-26-012705-index.htm"}},{"accession":"0001493152-26-017801","ticker":"GWTI","company_name":"GREENWAY TECHNOLOGIES, INC. & SUBSIDIARIES","filed_at":"2026-04-17T23:59:59+00:00","headline":"Greenway Technologies auditor Assurance Dimensions resigns; Stephano Slack engaged","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.25,"calibrated_materiality_score":0.25,"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/0001493152-26-017801","json":"https://secwatch.observer/filing/0001493152-26-017801.json","markdown":"https://secwatch.observer/filing/0001493152-26-017801.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1572386/000149315226017801/0001493152-26-017801-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1572386/000149315226017801/form8-k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On December 2, 2025, the Company appointed Boladale Lawal & Co. ( “Lawal\n& Co.” ) as the Company’s new independent registered public accounting firm, effective immediately.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1949864/000194986425000032/0001949864-25-000032-index.htm","comparable_excerpt":"Resignation\nof Accounting Firm (a) On\n April 18, 2025, Greenway Technologies, Inc., a Texas corporation (the “Company”), received the resignation of Assurance","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1572386/000149315226017801/0001493152-26-017801-index.htm"}},{"accession":"0001730463-26-000049","ticker":"AUTL","company_name":"Autolus Therapeutics plc","filed_at":"2026-04-16T23:59:59+00:00","headline":"Autolus Therapeutics dismisses EY UK and appoints EY US as independent auditor","event_type":"other_material","sec_items":["4.01","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/0001730463-26-000049","json":"https://secwatch.observer/filing/0001730463-26-000049.json","markdown":"https://secwatch.observer/filing/0001730463-26-000049.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1730463/000173046326000049/0001730463-26-000049-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1730463/000173046326000049/autl-20260414.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On December 2, 2025, the Company appointed Boladale Lawal & Co. 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