{
  "generated_at": "2026-11-14 10:32 UTC",
  "count": 39,
  "corrections": [
    {
      "accession": "0001702780-26-000013",
      "action": "withdraw",
      "company": "Optimum Communications, Inc.",
      "corrected_on": "2026-09-25",
      "event_id": "8bf8812957cb8570",
      "filed": "2026-02-13",
      "new_headline": null,
      "new_state": null,
      "old_headline": "Optimum Communications, Inc. disclosed substantial doubt about its ability to continue as a going concern in its first report following a change of registrant",
      "old_state": "substantial_doubt",
      "reason": "The report says refinancing failure may raise substantial doubt in the future; Altice USA merely changed its name to Optimum.",
      "signal_type": "going_concern",
      "source_url": "https://www.sec.gov/Archives/edgar/data/1702780/000170278026000013/optu-20251231.htm"
    },
    {
      "accession": "0001193125-26-076801",
      "action": "replace",
      "company": "PureCycle Technologies, Inc.",
      "corrected_on": "2026-09-25",
      "event_id": "633f7be552ed21f6",
      "filed": "2026-02-26",
      "new_headline": "PureCycle Technologies, Inc. reported that previously disclosed substantial doubt was no longer present",
      "new_state": "none",
      "old_headline": "PureCycle Technologies, Inc. disclosed substantial doubt about its ability to continue as a going concern",
      "old_state": "substantial_doubt",
      "reason": "Management explicitly concluded previously disclosed substantial doubt was no longer present after Series B funding.",
      "signal_type": "going_concern",
      "source_url": "https://www.sec.gov/Archives/edgar/data/1830033/000119312526076801/pct-20251231.htm"
    },
    {
      "accession": "0001628280-26-014435",
      "action": "withdraw",
      "company": "Ocugen, Inc.",
      "corrected_on": "2026-09-25",
      "event_id": "5be0ebbfc33f6f9b",
      "filed": "2026-03-04",
      "new_headline": null,
      "new_state": null,
      "old_headline": "Ocugen, Inc. reported internal control effective again after a material weakness",
      "old_state": "effective",
      "reason": "Both the 2024 and 2025 annual reports concluded ICFR was effective; the material weakness had already been remediated in 2024.",
      "signal_type": "material_weakness",
      "source_url": "https://www.sec.gov/Archives/edgar/data/1372299/000162828025010271/ocgn-20241231.htm"
    },
    {
      "accession": "0001193125-26-093148",
      "action": "withdraw",
      "company": "Global Crossing Airlines Group Inc.",
      "corrected_on": "2026-09-25",
      "event_id": "32c5d4e8f6e268ee",
      "filed": "2026-03-05",
      "new_headline": null,
      "new_state": null,
      "old_headline": "Global Crossing Airlines Group Inc. reported internal control effective again after a material weakness",
      "old_state": "effective",
      "reason": "The report concluded disclosure controls were effective but did not state an ICFR remediation conclusion; the published quote was hypothetical risk language.",
      "signal_type": "material_weakness",
      "source_url": "https://www.sec.gov/Archives/edgar/data/1846084/000119312526093148/jetmf-20251231.htm"
    },
    {
      "accession": "0001493152-26-012070",
      "action": "withdraw",
      "company": "ABUNDIA GLOBAL IMPACT GROUP, INC.",
      "corrected_on": "2026-09-25",
      "event_id": "a57f612a2eaeb4ce",
      "filed": "2026-03-23",
      "new_headline": null,
      "new_state": null,
      "old_headline": "ABUNDIA GLOBAL IMPACT GROUP, INC. reported internal control effective again after a material weakness",
      "old_state": "effective",
      "reason": "Management concluded ICFR was not effective and said remediation remained ongoing.",
      "signal_type": "material_weakness",
      "source_url": "https://www.sec.gov/Archives/edgar/data/1156041/000149315226012070/form10-k.htm"
    },
    {
      "accession": "0002026478-26-000026",
      "action": "withdraw",
      "company": "Newsmax Inc.",
      "corrected_on": "2026-09-25",
      "event_id": "0c02f590532189ed",
      "filed": "2026-03-26",
      "new_headline": null,
      "new_state": null,
      "old_headline": "Newsmax Inc. reported internal control effective again after a material weakness",
      "old_state": "effective",
      "reason": "Management concluded ICFR was not effective as of December 31, 2025; remediation was ongoing.",
      "signal_type": "material_weakness",
      "source_url": "https://www.sec.gov/Archives/edgar/data/2026478/000202647826000026/nmax-20251231.htm"
    },
    {
      "accession": "0001493152-26-014431",
      "action": "withdraw",
      "company": "AMAZE HOLDINGS, INC.",
      "corrected_on": "2026-09-25",
      "event_id": "5c9d60f948310799",
      "filed": "2026-04-01",
      "new_headline": null,
      "new_state": null,
      "old_headline": "AMAZE HOLDINGS, INC. reported internal control effective again after a material weakness",
      "old_state": "effective",
      "reason": "Management concluded ICFR was not effective as of December 31, 2025; the published quote came from a risk factor.",
      "signal_type": "material_weakness",
      "source_url": "https://www.sec.gov/Archives/edgar/data/1880343/000149315226014431/form10-k.htm"
    },
    {
      "accession": "0001213900-26-043785",
      "action": "withdraw",
      "company": "XTI Aerospace, Inc.",
      "corrected_on": "2026-09-25",
      "event_id": "7eb84cd124581176",
      "filed": "2026-04-15",
      "new_headline": null,
      "new_state": null,
      "old_headline": "XTI Aerospace, Inc. disclosed substantial doubt about its ability to continue as a going concern",
      "old_state": "substantial_doubt",
      "reason": "Management said historical losses could raise doubt but believed available liquidity was sufficient for twelve months.",
      "signal_type": "going_concern",
      "source_url": "https://www.sec.gov/Archives/edgar/data/1529113/000121390026043785/ea0279149-10k_xtiaero.htm"
    },
    {
      "accession": "0001493152-26-022276",
      "action": "withdraw",
      "company": "Ernexa Therapeutics Inc.",
      "corrected_on": "2026-09-25",
      "event_id": "70fce31e41de868c",
      "filed": "2026-05-11",
      "new_headline": null,
      "new_state": null,
      "old_headline": "Ernexa Therapeutics Inc. disclosed substantial doubt about its ability to continue as a going concern",
      "old_state": "substantial_doubt",
      "reason": "The note describes whether conditions would raise doubt as an evaluation criterion; it does not conclude that present substantial doubt exists.",
      "signal_type": "going_concern",
      "source_url": "https://www.sec.gov/Archives/edgar/data/748592/000149315226022276/form10-q.htm"
    },
    {
      "accession": "0001437749-26-017948",
      "action": "withdraw",
      "company": "Charlie's Holdings, Inc.",
      "corrected_on": "2026-09-25",
      "event_id": "9cf8ca2d8e78329a",
      "filed": "2026-05-20",
      "new_headline": null,
      "new_state": null,
      "old_headline": "Charlie's Holdings, Inc. disclosed substantial doubt about its ability to continue as a going concern",
      "old_state": "substantial_doubt",
      "reason": "Management evaluated whether conditions could raise doubt and concluded it was adequately capitalized for at least twelve months.",
      "signal_type": "going_concern",
      "source_url": "https://www.sec.gov/Archives/edgar/data/1134765/000143774926017948/chuc20260331_10q.htm"
    },
    {
      "accession": "0001437749-26-017870",
      "action": "replace",
      "company": "Capstone Holding Corp.",
      "corrected_on": "2026-09-25",
      "event_id": "ff76e40e665e0fe9",
      "filed": "2026-05-20",
      "new_headline": "Capstone Holding Corp. said management's plans alleviate substantial doubt about going concern",
      "new_state": "doubt_alleviated",
      "old_headline": "Capstone Holding Corp. disclosed substantial doubt about its ability to continue as a going concern",
      "old_state": "substantial_doubt",
      "reason": "The current note says management plans alleviate substantial doubt, after describing conditions that could raise it.",
      "signal_type": "going_concern",
      "source_url": "https://www.sec.gov/Archives/edgar/data/887151/000143774926017870/caps20260331_10q.htm"
    },
    {
      "accession": "0001193125-26-282941",
      "action": "withdraw",
      "company": "OMS Energy Technologies Inc.",
      "corrected_on": "2026-09-25",
      "event_id": "f8014c22845db038",
      "filed": "2026-06-25",
      "new_headline": null,
      "new_state": null,
      "old_headline": "OMS Energy Technologies Inc. reported internal control effective again after a material weakness",
      "old_state": "effective",
      "reason": "The material weakness continued to exist as of March 31, 2026; the published evidence was hypothetical risk language.",
      "signal_type": "material_weakness",
      "source_url": "https://www.sec.gov/Archives/edgar/data/2012219/000119312526282941/omse-20260331.htm"
    },
    {
      "accession": "0001493152-26-038758",
      "action": "withdraw",
      "company": "Dreamland Ltd",
      "corrected_on": "2026-09-25",
      "event_id": "383f101132ace7b0",
      "filed": "2026-08-17",
      "new_headline": null,
      "new_state": null,
      "old_headline": "Dreamland Ltd reported internal control effective again after a material weakness",
      "old_state": "effective",
      "reason": "Management concluded ICFR was not effective as of March 31, 2026; the published evidence was hypothetical risk language.",
      "signal_type": "material_weakness",
      "source_url": "https://www.sec.gov/Archives/edgar/data/2041338/000149315226038758/form20-f.htm"
    },
    {
      "accession": "0001725160-26-000014",
      "action": "withdraw",
      "company": "Zentalis Pharmaceuticals, Inc.",
      "corrected_on": "2026-10-13",
      "event_id": "b4c2ad1b000abb11",
      "filed": "2026-03-26",
      "new_headline": null,
      "new_state": null,
      "old_headline": "Zentalis Pharmaceuticals, Inc. disclosed substantial doubt about its ability to continue as a going concern",
      "old_state": "substantial_doubt",
      "reason": "The full liquidity note expressly concludes that no conditions or events raise substantial doubt. The stored excerpt cut off that conclusion; the prior report did not contain a substantial-doubt conclusion.",
      "signal_type": "going_concern",
      "source_url": "https://www.sec.gov/Archives/edgar/data/1725160/000172516026000014/zntl-20251231.htm"
    },
    {
      "accession": "0001870940-26-000028",
      "action": "withdraw",
      "company": "Airsculpt Technologies, Inc.",
      "corrected_on": "2026-10-13",
      "event_id": "977e3558c0816608",
      "filed": "2026-05-08",
      "new_headline": null,
      "new_state": null,
      "old_headline": "Airsculpt Technologies, Inc. disclosed substantial doubt about its ability to continue as a going concern",
      "old_state": "substantial_doubt",
      "reason": "The current note expressly concludes that no conditions or events raise substantial doubt. The prior report also contained no substantial-doubt conclusion, so the published escalation was unsupported.",
      "signal_type": "going_concern",
      "source_url": "https://www.sec.gov/Archives/edgar/data/1870940/000187094026000028/airs-20260331.htm"
    },
    {
      "accession": "0001898601-26-000030",
      "action": "replace",
      "company": "IPERIONX Ltd",
      "corrected_on": "2026-10-13",
      "event_id": "9964488bde9f664d",
      "filed": "2026-09-29",
      "new_headline": "IPERIONX Ltd no longer reports substantial doubt about going concern",
      "new_state": "none",
      "old_headline": "IPERIONX Ltd disclosed substantial doubt about its ability to continue as a going concern",
      "old_state": "substantial_doubt",
      "reason": "The current report expressly states that no conditions or events raise substantial doubt; the prior report said substantial doubt was alleviated. This is an eased disclosure, not an escalation.",
      "signal_type": "going_concern",
      "source_url": "https://www.sec.gov/Archives/edgar/data/1898601/000189860126000030/ipx-20260630.htm"
    },
    {
      "accession": "0001437749-26-032353",
      "action": "withdraw",
      "company": "Byrna Technologies Inc.",
      "corrected_on": "2026-10-13",
      "event_id": "46c89966423872d4",
      "filed": "2026-10-08",
      "new_headline": null,
      "new_state": null,
      "old_headline": "Byrna Technologies Inc. disclosed substantial doubt about its ability to continue as a going concern",
      "old_state": "substantial_doubt",
      "reason": "Management expressly concluded that no conditions or events raise substantial doubt. The prior filing also contained no substantial-doubt conclusion, so no change should have been reported.",
      "signal_type": "going_concern",
      "source_url": "https://www.sec.gov/Archives/edgar/data/1354866/000143774926032353/byrn20260831_10q.htm"
    },
    {
      "accession": "0001616533-26-000010",
      "action": "withdraw",
      "company": "Penguin Solutions, Inc.",
      "corrected_on": "2026-10-25",
      "event_id": "e550ee3629b9b5e0",
      "filed": "2026-01-06",
      "new_headline": null,
      "new_state": null,
      "old_headline": "Penguin Solutions, Inc. disclosed substantial doubt about its ability to continue as a going concern",
      "old_state": "substantial_doubt",
      "reason": "The substantial-doubt language concerns recovery of an investment carrying value under ASC 321, not the company continuing as a going concern. The filing contains no going-concern conclusion.",
      "signal_type": "going_concern",
      "source_url": "https://www.sec.gov/Archives/edgar/data/1616533/000161653326000010/sgh-20251128.htm"
    },
    {
      "accession": "0001683168-26-007352",
      "action": "withdraw",
      "company": "DarkPulse, Inc.",
      "corrected_on": "2026-10-25",
      "event_id": "355bcde547c05a42",
      "filed": "2026-09-24",
      "new_headline": null,
      "new_state": null,
      "old_headline": "DarkPulse, Inc. reported a change in its independent accounting firm",
      "old_state": null,
      "reason": "This amendment solely supplies the former auditor letter as Exhibit 16.1 and makes no other changes. The auditor change was already reported from the original Form 8-K.",
      "signal_type": "auditor_change",
      "source_url": "https://www.sec.gov/Archives/edgar/data/866439/000168316826007352/darkpulse_8ka.htm"
    },
    {
      "accession": "0001493152-26-044549",
      "action": "withdraw",
      "company": "ZRCN Inc.",
      "corrected_on": "2026-10-25",
      "event_id": "4522c3729445d96a",
      "filed": "2026-09-28",
      "new_headline": null,
      "new_state": null,
      "old_headline": "ZRCN Inc. said management's plans alleviate substantial doubt about going concern",
      "old_state": "doubt_alleviated",
      "reason": "The note states that conditions raise substantial doubt and there is no assurance that plans will alleviate it. The prior report also disclosed substantial doubt, so the reported eased transition was unsupported.",
      "signal_type": "going_concern",
      "source_url": "https://www.sec.gov/Archives/edgar/data/1901297/000149315226044549/form10-k.htm"
    },
    {
      "accession": "0001493152-26-044921",
      "action": "withdraw",
      "company": "Bright Mountain Media, Inc.",
      "corrected_on": "2026-10-25",
      "event_id": "076ebe6343e31bf9",
      "filed": "2026-09-29",
      "new_headline": null,
      "new_state": null,
      "old_headline": "Bright Mountain Media, Inc. dismissed its auditor and engaged Grassi",
      "old_state": null,
      "reason": "This amendment solely supplies the former auditor letter as Exhibit 16.1 and makes no other changes. The auditor change was already reported from the original Form 8-K.",
      "signal_type": "auditor_change",
      "source_url": "https://www.sec.gov/Archives/edgar/data/1568385/000149315226044921/form8-ka.htm"
    },
    {
      "accession": "0001493152-26-045097",
      "action": "withdraw",
      "company": "Bowen Acquisition Corp",
      "corrected_on": "2026-10-25",
      "event_id": "ba28d4cdeca83ad1",
      "filed": "2026-09-30",
      "new_headline": null,
      "new_state": null,
      "old_headline": "Bowen Acquisition Corp reported a change in its independent accounting firm",
      "old_state": null,
      "reason": "This amendment solely supplies the former auditor letter as Exhibit 16.1 and makes no other changes. The auditor change was already reported from the original Form 8-K.",
      "signal_type": "auditor_change",
      "source_url": "https://www.sec.gov/Archives/edgar/data/1973056/000149315226045097/form8-ka.htm"
    },
    {
      "accession": "0002065287-26-000017",
      "action": "withdraw",
      "company": "Dankon Corp",
      "corrected_on": "2026-10-25",
      "event_id": "5963c57c93d38710",
      "filed": "2026-10-15",
      "new_headline": null,
      "new_state": null,
      "old_headline": "Dankon Corp said management's plans alleviate substantial doubt about going concern",
      "old_state": "doubt_alleviated",
      "reason": "The note states that conditions raise substantial doubt and there is no assurance that plans will alleviate it. The prior report also disclosed substantial doubt, so the reported eased transition was unsupported.",
      "signal_type": "going_concern",
      "source_url": "https://www.sec.gov/Archives/edgar/data/2065287/000206528726000017/dankon_10q31aug2026.htm"
    },
    {
      "accession": "0001616533-26-000050",
      "action": "withdraw",
      "company": "Penguin Solutions, Inc.",
      "corrected_on": "2026-10-25",
      "event_id": "0a584aef95d87545",
      "filed": "2026-10-20",
      "new_headline": null,
      "new_state": null,
      "old_headline": "Penguin Solutions, Inc. disclosed substantial doubt about its ability to continue as a going concern",
      "old_state": "substantial_doubt",
      "reason": "The substantial-doubt language concerns recovery of an investment carrying value under ASC 321, not the company continuing as a going concern. The filing contains no going-concern conclusion.",
      "signal_type": "going_concern",
      "source_url": "https://www.sec.gov/Archives/edgar/data/1616533/000161653326000050/peng-20260828.htm"
    },
    {
      "accession": "0001437749-26-033426",
      "action": "withdraw",
      "company": "MANNATECH INC",
      "corrected_on": "2026-10-25",
      "event_id": "bf4f9e7397f58e1d",
      "filed": "2026-10-23",
      "new_headline": null,
      "new_state": null,
      "old_headline": "MANNATECH INC dismissed BDO and engaged CBIZ",
      "old_state": null,
      "reason": "This amendment solely supplies the former auditor letter as Exhibit 16.1 and makes no other changes. The auditor change was already reported from the original Form 8-K.",
      "signal_type": "auditor_change",
      "source_url": "https://www.sec.gov/Archives/edgar/data/1056358/000143774926033426/mtex20261022_8ka.htm"
    },
    {
      "accession": "0001477932-26-000439",
      "action": "withdraw",
      "company": "Com2000, Inc.",
      "corrected_on": "2026-10-25",
      "event_id": "10726e19660a9509",
      "filed": "2026-01-28",
      "new_headline": null,
      "new_state": null,
      "old_headline": "ZH CPA, LLC resigned as Com2000, Inc.'s auditor",
      "old_state": null,
      "reason": "Explanatory note expressly limits amendment to filing Exhibit 16.1, the ZH CPA response letter, and confirms no other changes.",
      "signal_type": "auditor_change",
      "source_url": "https://www.sec.gov/Archives/edgar/data/1886086/000147793226000439/com_8ka.htm"
    },
    {
      "accession": "0001499275-26-000002",
      "action": "withdraw",
      "company": "GROOVY COMPANY, INC.",
      "corrected_on": "2026-10-25",
      "event_id": "1fa3dc78fcab4422",
      "filed": "2026-03-12",
      "new_headline": null,
      "new_state": null,
      "old_headline": "GROOVY COMPANY, INC. no longer discloses a going-concern conclusion",
      "old_state": "none",
      "reason": "The current and prior reports both disclose substantial doubt. The current report expressly says the doubt remains, so the reported easing was unsupported.",
      "signal_type": "going_concern",
      "source_url": "https://www.sec.gov/Archives/edgar/data/1499275/000149927526000002/groo-20250930_10q.htm"
    },
    {
      "accession": "0001722556-26-000010",
      "action": "withdraw",
      "company": "BestGofer Inc.",
      "corrected_on": "2026-10-25",
      "event_id": "3637b54a74f88180",
      "filed": "2026-04-15",
      "new_headline": null,
      "new_state": null,
      "old_headline": "BestGofer Inc. reported a change in its independent accounting firm",
      "old_state": null,
      "reason": "Amendment No. 2 expressly solely files the Sadler Gibb response letter; no other changes to original or Amendment No. 1.",
      "signal_type": "auditor_change",
      "source_url": "https://www.sec.gov/Archives/edgar/data/1722556/000172255626000010/bgof-20260408_8ka.htm"
    },
    {
      "accession": "0001477932-26-002881",
      "action": "withdraw",
      "company": "Barrel Energy Inc.",
      "corrected_on": "2026-10-25",
      "event_id": "5d85163964653874",
      "filed": "2026-05-08",
      "new_headline": null,
      "new_state": null,
      "old_headline": "Barrel Energy Inc. reported a change in its independent accounting firm",
      "old_state": null,
      "reason": "Explanatory note says amendment solely includes missing Fruci response letter as Exhibit 16.1, with no other changes.",
      "signal_type": "auditor_change",
      "source_url": "https://www.sec.gov/Archives/edgar/data/1631463/000147793226002881/brll_8ka.htm"
    },
    {
      "accession": "0001213900-26-054209",
      "action": "withdraw",
      "company": "Envoy Medical, Inc.",
      "corrected_on": "2026-10-25",
      "event_id": "dd348238b799b171",
      "filed": "2026-05-11",
      "new_headline": null,
      "new_state": null,
      "old_headline": "Envoy Medical, Inc. said management's plans alleviate substantial doubt about going concern",
      "old_state": "doubt_alleviated",
      "reason": "The current and prior reports both disclose substantial doubt. Management says its plans do not alleviate that doubt, so the reported easing was unsupported.",
      "signal_type": "going_concern",
      "source_url": "https://www.sec.gov/Archives/edgar/data/1840877/000121390026054209/ea0289368-10q_envoy.htm"
    },
    {
      "accession": "0001499275-26-000007",
      "action": "withdraw",
      "company": "GROOVY COMPANY, INC.",
      "corrected_on": "2026-10-25",
      "event_id": "042a800681be0730",
      "filed": "2026-05-13",
      "new_headline": null,
      "new_state": null,
      "old_headline": "GROOVY COMPANY, INC. dismissed Olayinka Oyebola & Co and engaged Boladale Lawal & Co",
      "old_state": null,
      "reason": "The company expressly rescinded all Item 4.01 representations in the May 13 report and instructed investors not to rely on them. Retain the later withdrawal notice and separately restated disclosure instead of presenting the rescinded report as a supported auditor change.",
      "signal_type": "auditor_change",
      "source_url": "https://www.sec.gov/Archives/edgar/data/1499275/000149927526000012/groo-20250813_8k.htm"
    },
    {
      "accession": "0001683168-26-004609",
      "action": "withdraw",
      "company": "DeltaSoft Corp",
      "corrected_on": "2026-10-25",
      "event_id": "4fb2ece4448213b4",
      "filed": "2026-06-08",
      "new_headline": null,
      "new_state": null,
      "old_headline": "DeltaSoft Corp reported a change in its independent accounting firm",
      "old_state": null,
      "reason": "Amendment No. 2 expressly filed solely to include Exhibit 16.1, the former auditor letter, without changing other information.",
      "signal_type": "auditor_change",
      "source_url": "https://www.sec.gov/Archives/edgar/data/2020919/000168316826004609/deltasoft_8ka2.htm"
    },
    {
      "accession": "0001493152-26-035298",
      "action": "withdraw",
      "company": "Vertical Data Inc.",
      "corrected_on": "2026-10-25",
      "event_id": "6debbda81b820f71",
      "filed": "2026-07-30",
      "new_headline": null,
      "new_state": null,
      "old_headline": "Vertical Data Inc. reported a change in its independent accounting firm",
      "old_state": null,
      "reason": "This amendment solely corrects the registrant name on the signature page and leaves all other disclosures unchanged. It does not report another auditor change; the original report is retained.",
      "signal_type": "auditor_change",
      "source_url": "https://www.sec.gov/Archives/edgar/data/2033264/000149315226035298/form8-ka.htm"
    },
    {
      "accession": "0001213900-26-086974",
      "action": "withdraw",
      "company": "Envoy Medical, Inc.",
      "corrected_on": "2026-10-25",
      "event_id": "56fc6c74c9acdfa9",
      "filed": "2026-08-10",
      "new_headline": null,
      "new_state": null,
      "old_headline": "Envoy Medical, Inc. disclosed substantial doubt about its ability to continue as a going concern",
      "old_state": "substantial_doubt",
      "reason": "Both this report and its May 2026 comparison report disclose substantial doubt that management plans do not alleviate. The reported escalation resulted from misclassifying the prior report as alleviated.",
      "signal_type": "going_concern",
      "source_url": "https://www.sec.gov/Archives/edgar/data/1840877/000121390026086974/ea0300477-10q_envoy.htm"
    },
    {
      "accession": "0001575872-26-000605",
      "action": "withdraw",
      "company": "Northann Corp.",
      "corrected_on": "2026-10-25",
      "event_id": "955862ceab5e21e3",
      "filed": "2026-08-24",
      "new_headline": null,
      "new_state": null,
      "old_headline": "Northann Corp.'s auditor resigned",
      "old_state": null,
      "reason": "Amendment discloses receipt of the auditor response letter and files Exhibit 16.1; expressly states no other changes to the original report.",
      "signal_type": "auditor_change",
      "source_url": "https://www.sec.gov/Archives/edgar/data/1923780/000157587226000605/ncl124_8ka.htm"
    },
    {
      "accession": "0001722556-26-000036",
      "action": "withdraw",
      "company": "BestGofer Inc.",
      "corrected_on": "2026-10-25",
      "event_id": "15b5353081fcfd2f",
      "filed": "2026-09-30",
      "new_headline": null,
      "new_state": null,
      "old_headline": "BestGofer Inc. said management's plans alleviate substantial doubt about going concern",
      "old_state": "doubt_alleviated",
      "reason": "The current and prior reports both disclose substantial doubt. Management says its plans do not alleviate that doubt, so the reported easing was unsupported.",
      "signal_type": "going_concern",
      "source_url": "https://www.sec.gov/Archives/edgar/data/1722556/000172255626000036/bgfr-20260831_10q.htm"
    },
    {
      "accession": "0001722556-26-000008",
      "action": "replace",
      "company": "BestGofer Inc.",
      "corrected_on": "2026-10-25",
      "event_id": "0d4f6edcd660011b",
      "filed": "2026-04-14",
      "new_evidence": {
        "direction": "dismissed",
        "direction_label": "The company dismissed the auditor",
        "disagreements_disclosed": false,
        "predecessor_auditor": "Sadler, Gibb & Associates, LLC",
        "predecessor_tier": "other",
        "severity": "normal",
        "successor_auditor": "Barton CPA PLLC",
        "successor_tier": "other"
      },
      "new_headline": "BestGofer Inc. dismissed Sadler, Gibb & Associates, LLC and engaged Barton CPA PLLC",
      "new_state": null,
      "old_headline": "BestGofer Inc. dismissed Barton CPA PLLC and engaged Sadler, Gibb & Associates, LLC",
      "old_state": null,
      "reason": "The amendment terminates the Sadler Gibb engagement and reappoints Barton. The previous extraction repeated the historical Barton-to-Sadler change from the explanatory note instead of the current Item 4.01.",
      "signal_type": "auditor_change",
      "source_url": "https://www.sec.gov/Archives/edgar/data/1722556/000172255626000008/bgof-20260408_8ka.htm"
    },
    {
      "accession": "0001499275-26-000012",
      "action": "replace",
      "company": "GROOVY COMPANY, INC.",
      "corrected_on": "2026-10-25",
      "event_id": "1bd833e5ef0710d8",
      "filed": "2026-05-28",
      "new_evidence": {
        "direction": "disclosure_withdrawn",
        "direction_label": "The company withdrew its previous auditor-change disclosure",
        "severity": "normal",
        "why": "The company withdrew its previous auditor-change disclosure"
      },
      "new_headline": "GROOVY COMPANY, INC. withdrew its previous auditor-change disclosure",
      "new_state": null,
      "old_headline": "GROOVY COMPANY, INC.'s auditor resigned",
      "old_state": null,
      "reason": "The filing withdraws and rescinds the prior Item 4.01 disclosures. It does not announce an auditor resignation; retain the filing as a disclosure withdrawal.",
      "signal_type": "auditor_change",
      "source_url": "https://www.sec.gov/Archives/edgar/data/1499275/000149927526000012/groo-20250813_8k.htm"
    },
    {
      "accession": "0001493152-26-030348",
      "action": "replace",
      "company": "Vertical Data Inc.",
      "corrected_on": "2026-10-25",
      "event_id": "a51b7fbea794ec23",
      "filed": "2026-06-26",
      "new_evidence": {
        "direction": "dismissed",
        "direction_label": "The company dismissed the auditor",
        "disagreements_disclosed": false,
        "predecessor_auditor": "BCRG Group",
        "predecessor_tier": "other",
        "severity": "normal",
        "successor_auditor": "Simon & Edward LLP",
        "successor_tier": "other"
      },
      "new_headline": "Vertical Data Inc. dismissed BCRG Group and engaged Simon & Edward LLP",
      "new_state": null,
      "old_headline": "Vertical Data Inc. reported a change in its independent accounting firm",
      "old_state": null,
      "reason": "The filing states that BCRG was dismissed and Simon & Edward appointed after an acquisition. The previous extraction incorrectly treated the first firm mentioned in the acquisition background as the departing auditor.",
      "signal_type": "auditor_change",
      "source_url": "https://www.sec.gov/Archives/edgar/data/2033264/000149315226035298/form8-ka.htm"
    }
  ]
}