{"filing":{"accession_number":"0001829126-26-007295","cik":"0001820875","ticker":"CXAIW","company_name":"CXApp Inc.","form":"8-K","filing_date":"2026-07-06","report_date":null,"primary_document":"cxappinc_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1820875/000182912626007295/cxappinc_8k.htm"},"events":[{"id":17131,"run_id":15335,"accession_number":"0001829126-26-007295","anchor_item_number":"4.01","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.98,"summary":"CXApp Inc. dismissed WithumSmith+Brown, PC as its independent registered public accounting firm on June 30, 2026, and appointed KNAV CPA LLP as the new auditor for fiscal year 2026. The prior auditor had identified material weaknesses in internal control over financial reporting (income tax accruals, period-end expense accruals, and embedded derivatives accounting) that were remediated by December 31, 2025.","company_name":"CXApp Inc.","ticker":"CXAIW","filing_date":"2026-07-06","form":"8-K","submitted_at":null,"items":[{"id":15467,"accession_number":"0001829126-26-007295","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 WithumSmith+Brown, PC as the independent registered public accounting firm on June 30, 2026, and the concurrent appointment of KNAV CPA LLP as the new auditor for fiscal year 2026. This is a classic auditor change under Item 4.01. The disclosure notes prior material weaknesses in internal control over financial reporting (income tax accruals, period-end expense accruals, and embedded derivatives accounting) that were remediated by December 31, 2025, and prior interim restatements in 2024. The change is material to investors as it affects the registrant's financial reporting oversight and audit independence.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-10T12:54:34.206153+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":17132,"run_id":15335,"accession_number":"0001829126-26-007295","anchor_item_number":"5.02","event_type":"exec_appointment","event_domain":"governance","is_material":true,"confidence":0.75,"summary":"Melissa G. Podruzny was appointed as Interim CFO effective July 1, 2026, following the departure of CFO Joy L. Mbanugo on June 29, 2026. Ms. Podruzny's compensation includes a CAD $141,180 base salary, CAD $30,000 interim premium, CAD $20,000 transition bonus, and a 50,000-share stock option grant with a 24-month vesting schedule.","company_name":"CXApp Inc.","ticker":"CXAIW","filing_date":"2026-07-06","form":"8-K","submitted_at":null,"items":[{"id":15468,"accession_number":"0001829126-26-007295","item_number":"5.02","item_title":null,"event_type":"exec_appointment","event_domain":"governance","is_material":true,"confidence":0.75,"reasoning":"The section discloses both the departure of CFO Joy L. Mbanugo (effective June 29, 2026) and the appointment of Melissa G. Podruzny as Interim CFO (effective July 1, 2026). While both events are present, the disclosure centers on the appointment of the interim CFO, including her background, compensation terms (CAD $141,180 base salary plus CAD $30,000 interim premium and CAD $20,000 transition bonus), and a 50,000-share stock option grant with a 24-month vesting schedule. The appointment is material as it addresses leadership continuity in a critical financial role during the company's acquisition and integration of EngineRoom.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-10T12:54:34.206153+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":15467,"accession_number":"0001829126-26-007295","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 WithumSmith+Brown, PC as the independent registered public accounting firm on June 30, 2026, and the concurrent appointment of KNAV CPA LLP as the new auditor for fiscal year 2026. This is a classic auditor change under Item 4.01. The disclosure notes prior material weaknesses in internal control over financial reporting (income tax accruals, period-end expense accruals, and embedded derivatives accounting) that were remediated by December 31, 2025, and prior interim restatements in 2024. The change is material to investors as it affects the registrant's financial reporting oversight and audit independence.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-10T12:54:34.206153+00:00","company_name":"CXApp Inc.","ticker":"CXAIW","filing_date":"2026-07-06"},{"id":15468,"accession_number":"0001829126-26-007295","item_number":"5.02","item_title":null,"event_type":"exec_appointment","event_domain":"governance","is_material":true,"confidence":0.75,"reasoning":"The section discloses both the departure of CFO Joy L. Mbanugo (effective June 29, 2026) and the appointment of Melissa G. Podruzny as Interim CFO (effective July 1, 2026). While both events are present, the disclosure centers on the appointment of the interim CFO, including her background, compensation terms (CAD $141,180 base salary plus CAD $30,000 interim premium and CAD $20,000 transition bonus), and a 50,000-share stock option grant with a 24-month vesting schedule. The appointment is material as it addresses leadership continuity in a critical financial role during the company's acquisition and integration of EngineRoom.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-10T12:54:34.206153+00:00","company_name":"CXApp Inc.","ticker":"CXAIW","filing_date":"2026-07-06"}]}