Buyer Route
Best fit for accounting advisors, SOX/internal-control consultants, audit-transition teams, SEC reporting vendors, governance advisors, and fractional CFO/controller firms.
Free SEC research template
SEC Auditor Change Watchlist Template
A browser-only Item 4.01 research template for accounting, SOX-readiness, audit-transition, and public-company advisory teams that need source-backed account triggers without investment claims.
Trigger
Form 8-K Item 4.01 events: dismissal, resignation, or engagement of an independent registered public accounting firm, plus disclosed disagreement or reportable-event context.
Output
A CSV-ready watchlist row with issuer, filing date, auditor transition, control/disagreement note, source link, buyer route, and next research step.
Copy-ready template
Auditor-Change Watchlist Rows
These sample rows use the existing source-backed batch as a starter template. Replace the issuer and source fields with current filings before using the table for any account-research workflow.
| Issuer | Filing Date | Form / Item | Auditor Transition | Disagreement / Control Context | Buyer Route | Next Research Step | SEC Source |
|---|---|---|---|---|---|---|---|
| Mentor Capital | 2026-04-23 | 8-K / 4.01 | Cherry Bekaert dismissed; M&K CPAS engaged | No disagreements or reportable events disclosed | Audit-transition advisor, public-company accounting support | Monitor next periodic filing and new-auditor cadence | https://www.sec.gov/Archives/edgar/data/1599117/000149315226018614/form8-k.htm |
| KiNRG | 2026-04-21 | 8-K / 4.01 | M&K CPAS dismissed; RBSM appointed | No disagreements or reportable events disclosed | Audit-readiness advisor, governance counsel, controller services | Check Exhibit 16.1 and next annual audit timing | https://www.sec.gov/Archives/edgar/data/95572/000121390026045740/0001213900-26-045740-index.htm |
| SPAR Group | 2026-04-13 | 8-K / 4.01 | BDO dismissed; Grant Thornton engaged | Prior material-weakness context disclosed | SOX/internal-control advisor, financial-close consultant | Monitor future Item 9A and quarterly control updates | https://www.sec.gov/Archives/edgar/data/1004989/000143774926012159/sgrp20260408_8k.htm |
| Cyngn | 2026-04-07 | 8-K / 4.01 | Baker Tilly proposed/approved; CBIZ dismissed | Reportable control event disclosed | Technical-accounting advisor, control remediation support | Track 10-Q controls language and remediation detail | https://www.sec.gov/Archives/edgar/data/1874097/000121390026041070/ea0285300-8k_cyngn.htm |
Watchlist actions: 0
Use The Template Without Overclaiming
1. Confirm The Filing
Use the SEC filing page or company submissions feed to confirm the issuer, filing date, accession, Form 8-K Item 4.01 text, and any Exhibit 16.1 letter before adding a row.
2. Capture Only Public Context
Record old and new auditor names, disclosed disagreement language, reportable-event language, material-weakness context, and timing. Do not infer undisclosed problems.
3. Map Operational Buyers
Use buyer routes like audit-transition support, SOX/internal-control remediation, SEC reporting support, governance advisory, or fractional finance help. Avoid trading language.
4. Decide Follow-Up Evidence
Track next 10-Q/10-K control updates, amendments, exhibit letters, and new-auditor cadence before any account-specific outreach plan.
Reusable Research Prompt
Create a non-investment SEC Form 8-K Item 4.01 auditor-change watchlist row. Use only public SEC source text. Capture issuer, filing date, auditor transition, disagreement/reportable-event language, any internal-control context, SEC source URL, buyer route, and next research step. Do not include trading advice, auditor quality judgments, securities ratings, price targets, or unsupported claims.