{"schema_version":"secwatch.filing_event.v1","accession":"0000095953-23-000025","form_type":"8-K/A","ticker":"ACNT","cik":"0000095953","company_name":"ASCENT INDUSTRIES CO.","filed_at":"2023-05-23T23:59:59+00:00","discovered_at":"2026-05-14T18:03:42.975068+00:00","generated_at":"2026-06-14T17:47:16.145564+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Ascent Industries appoints Moss Adams as new independent auditor for FY 2023","bullets":["Audit Committee selected Moss Adams LLP on May 22, 2023, replacing BDO USA, LLP.","BDO had resigned on April 4, 2023, after declining to participate in competitive selection.","No prior consultations with Moss Adams on accounting principles or disagreements.","Appointment covers the year ending December 31, 2023 and related interim periods."],"urls":{"canonical":"https://secwatch.observer/filing/0000095953-23-000025","json":"https://secwatch.observer/filing/0000095953-23-000025.json","markdown":"https://secwatch.observer/filing/0000095953-23-000025.md","text":"https://secwatch.observer/filing/0000095953-23-000025.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/95953/000009595323000025/0000095953-23-000025-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/95953/000009595323000025/acnt-20230522.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-14T17:47:16.145564+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"00838b50b438b3211b2c875120564b65e3be6458","claim":"ASCENT INDUSTRIES CO. engaged Moss Adams LLP as its auditor.","evidence_excerpt":"on May 22, 2023, the Audit Committee selected Moss Adams LLP (“Moss Adams”) as the Company’s independent registered public accounting firm for the year ending December 31, 2023, and the related interim periods, replacing BDO USA, LLP","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/95953/000009595323000025/0000095953-23-000025-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Moss Adams LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}