{"schema_version":"secwatch.filing_event.v1","accession":"0000356037-25-000018","form_type":"8-K","ticker":"CSPI","cik":"0000356037","company_name":"CSP INC /MA/","filed_at":"2025-02-14T23:59:59+00:00","discovered_at":"2026-05-14T18:03:05.988266+00:00","generated_at":"2026-05-26T21:44:54.022990+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"CSP Inc. dismisses RSM as auditor, appoints CBIZ CPAs P.C. for FY2025","bullets":["Auditor change effective February 12, 2025; no disagreements with RSM on accounting principles or audit scope.","Two previously disclosed material weaknesses in internal controls (expense reimbursement and income tax reporting) noted.","New auditor CBIZ selected subject to client acceptance for fiscal year ending September 30, 2025.","RSM's reports for FY2023 and FY2024 were unqualified; no adverse opinions."],"urls":{"canonical":"https://secwatch.observer/filing/0000356037-25-000018","json":"https://secwatch.observer/filing/0000356037-25-000018.json","markdown":"https://secwatch.observer/filing/0000356037-25-000018.md","text":"https://secwatch.observer/filing/0000356037-25-000018.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/356037/000035603725000018/0000356037-25-000018-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/356037/000035603725000018/cspi-20250212x8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-26T21:44:54.022990+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}