{"filing":{"accession_number":"0001213900-26-062870","cik":"0001259429","ticker":"OXSQG","company_name":"Oxford Square Capital Corp.","form":"8-K","filing_date":"2026-05-29","report_date":null,"primary_document":"ea0292775-01_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1259429/000121390026062870/ea0292775-01_8k.htm"},"events":[{"id":8159,"run_id":7163,"accession_number":"0001213900-26-062870","anchor_item_number":"4.01","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.98,"summary":"The filing discloses a change in the registrant's independent accountant: PricewaterhouseCoopers LLP was dismissed and Ernst \u0026 Young LLP was engaged as the new independent registered public accounting firm, effective May 26, 2026. This is a textbook auditor change under Item 4.01. The disclosure includes the required confirmations that prior audit reports were unqualified and there were no disagreements or reportable events, which are standard representations in auditor-change filings.","company_name":"Oxford Square Capital Corp.","ticker":"OXSQG","filing_date":"2026-05-29","form":"8-K","submitted_at":null,"items":[{"id":2767,"accession_number":"0001213900-26-062870","item_number":"4.01","item_title":"Changes in Registrant's Certifying","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.98,"reasoning":"The filing discloses a change in the registrant's independent accountant: PricewaterhouseCoopers LLP was dismissed and Ernst \u0026 Young LLP was engaged as the new independent registered public accounting firm, effective May 26, 2026. This is a textbook auditor change under Item 4.01. The disclosure includes the required confirmations that prior audit reports were unqualified and there were no disagreements or reportable events, which are standard representations in auditor-change filings.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-30T02:33:05.288759+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":2767,"accession_number":"0001213900-26-062870","item_number":"4.01","item_title":"Changes in Registrant's Certifying","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.98,"reasoning":"The filing discloses a change in the registrant's independent accountant: PricewaterhouseCoopers LLP was dismissed and Ernst \u0026 Young LLP was engaged as the new independent registered public accounting firm, effective May 26, 2026. This is a textbook auditor change under Item 4.01. The disclosure includes the required confirmations that prior audit reports were unqualified and there were no disagreements or reportable events, which are standard representations in auditor-change filings.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-30T02:33:05.288759+00:00","company_name":"Oxford Square Capital Corp.","ticker":"OXSQG","filing_date":"2026-05-29"}]}