{"schema_version":"secwatch.filing_event.v1","accession":"0001980295-26-000020","form_type":"8-K","ticker":"IMAA","cik":"0001980295","company_name":"IMA Tech","filed_at":"2026-03-03T23:59:59+00:00","discovered_at":"2026-05-14T18:02:36.925514+00:00","generated_at":"2026-05-15T22:20:57.856373+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":"IMA Tech auditor resigns; appoints Boladale Lawal & Co. as successor","bullets":["Mac Accounting Group resigned as independent registered public accounting firm on March 2, 2026.","No disagreements or reportable events occurred during fiscal years 2024-2025 and interim through March 2, 2026.","Boladale Lawal & Co. appointed as new auditor effective March 2, 2026; no prior consultations reported.","Former auditor provided letter agreeing with disclosures, filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001980295-26-000020","json":"https://secwatch.observer/filing/0001980295-26-000020.json","markdown":"https://secwatch.observer/filing/0001980295-26-000020.md","text":"https://secwatch.observer/filing/0001980295-26-000020.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1980295/000198029526000020/0001980295-26-000020-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1980295/000198029526000020/imaa_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T22:20:57.856373+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":"3dfbe2fe2136b4aae1a621233f941d78f831bb48","claim":"IMA Tech engaged Boladale Lawal & Co. as its auditor.","evidence_excerpt":"On March 2, 2026, 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/1980295/000198029526000020/0001980295-26-000020-index.htm","confidence":0.9},{"claim_id":"5e7bc60647d198b1944c5cca5a43ebb39042eaf1","claim":"Mac Accounting Group & CPAs, LLP resigned as auditor of IMA Tech.","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 March 2, 2026, Mac Accounting Group & CPAs, LLP ( “Mac Accounting Group” ) , resigned as the independent registered public accounting firm of IMA Tech,","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1980295/000198029526000020/0001980295-26-000020-index.htm","confidence":0.9}],"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":"On March 2, 2026, the Company appointed Boladale Lawal & Co. 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