{"schema_version":"secwatch.filing_event.v1","accession":"0000719733-25-000044","form_type":"8-K","ticker":"KTCC","cik":"0000719733","company_name":"KEY TRONIC CORP","filed_at":"2025-06-05T23:59:59+00:00","discovered_at":"2026-05-14T18:02:51.100237+00:00","generated_at":"2026-05-19T23:12:09.070194+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.15,"calibrated_materiality_score":0.15,"confidence":"high","headline":"Key Tronic auditor changes from Moss Adams to Baker Tilly after firms merge","bullets":["Moss Adams merged with Baker Tilly US, LLP effective June 3, 2025; Baker Tilly appointed as new independent auditor.","No disagreements with Moss Adams on accounting principles, audit scope, or procedures in past three fiscal years.","Prior audit reports contained an explanatory paragraph about restatement of FY2023 and FY2022 financials.","No consultations with Baker Tilly on accounting principles or disagreements prior to appointment."],"urls":{"canonical":"https://secwatch.observer/filing/0000719733-25-000044","json":"https://secwatch.observer/filing/0000719733-25-000044.json","markdown":"https://secwatch.observer/filing/0000719733-25-000044.md","text":"https://secwatch.observer/filing/0000719733-25-000044.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/719733/000071973325000044/0000719733-25-000044-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/719733/000071973325000044/ktcc-20250603.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-19T23:12:09.070194+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":"09362c5dfa821a4d0b1c5321db9dee29c6dd774b","claim":"KEY TRONIC CORP engaged Baker Tilly US, LLP as its auditor.","evidence_excerpt":"the Audit Committee of the Company’s Board of Directors approved the appointment of Baker Tilly, as the successor to Moss Adams, as the Company’s independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/719733/000071973325000044/0000719733-25-000044-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Baker Tilly US, LLP"}],"fact_type":"auditor_change"},{"claim_id":"d1ba1dafb37f0363a4a0413dff74b0426abcc316","claim":"Moss Adams LLP resigned as auditor of KEY TRONIC CORP.","evidence_excerpt":"Moss Adams has resigned as the auditors of the Company and the Audit Committee of the Company’s Board of Directors approved the appointment of Baker Tilly, as the successor to Moss Adams, as the Company’s independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/719733/000071973325000044/0000719733-25-000044-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Moss Adams LLP"},{"label":"Successor","value":"Baker Tilly US, LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}