{"filing":{"accession_number":"0001104659-26-066285","cik":"0001362190","ticker":"AEYE","company_name":"AUDIOEYE INC","form":"8-K","filing_date":"2026-05-26","report_date":null,"primary_document":"tm2615648d1_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1362190/000110465926066285/tm2615648d1_8k.htm"},"events":[{"id":8970,"run_id":7875,"accession_number":"0001104659-26-066285","anchor_item_number":"4.01","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.98,"summary":"The filing discloses the dismissal of MaloneBailey, LLP as the Company's independent registered public accounting firm effective immediately on May 26, 2026, and the concurrent appointment of RSM US LLP as the new auditor. This is a classic auditor change under Item 4.01. The disclosure explicitly states there were no disagreements, adverse opinions, or reportable events, which are standard representations in routine auditor transitions. The materiality is high because auditor changes are material to investors' assessment of financial reporting reliability.","company_name":"AUDIOEYE INC","ticker":"AEYE","filing_date":"2026-05-26","form":"8-K","submitted_at":null,"items":[{"id":1434,"accession_number":"0001104659-26-066285","item_number":"4.01","item_title":null,"event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.98,"reasoning":"The filing discloses the dismissal of MaloneBailey, LLP as the Company's independent registered public accounting firm effective immediately on May 26, 2026, and the concurrent appointment of RSM US LLP as the new auditor. This is a classic auditor change under Item 4.01. The disclosure explicitly states there were no disagreements, adverse opinions, or reportable events, which are standard representations in routine auditor transitions. The materiality is high because auditor changes are material to investors' assessment of financial reporting reliability.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-27T02:08:01.206629+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":1434,"accession_number":"0001104659-26-066285","item_number":"4.01","item_title":null,"event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.98,"reasoning":"The filing discloses the dismissal of MaloneBailey, LLP as the Company's independent registered public accounting firm effective immediately on May 26, 2026, and the concurrent appointment of RSM US LLP as the new auditor. This is a classic auditor change under Item 4.01. The disclosure explicitly states there were no disagreements, adverse opinions, or reportable events, which are standard representations in routine auditor transitions. The materiality is high because auditor changes are material to investors' assessment of financial reporting reliability.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-27T02:08:01.206629+00:00","company_name":"AUDIOEYE INC","ticker":"AEYE","filing_date":"2026-05-26"}]}