{"schema_version":"secwatch.filing_event.v1","accession":"0000832480-21-000012","form_type":"8-K","ticker":"UTGN","cik":"0000832480","company_name":"UTG INC","filed_at":"2021-07-14T23:59:59+00:00","discovered_at":"2026-05-14T18:04:20.918638+00:00","generated_at":"2026-06-30T05:34:06.944959+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.25,"calibrated_materiality_score":0.25,"confidence":"high","headline":"UTG, Inc. engages Armanino LLP as certifying accountant after Brown Smith Wallace merger","bullets":["Brown Smith Wallace LLC, UTG's auditor, will merge into Armanino LLP effective August 1, 2021.","UTG entered into a letter agreement with Armanino LLP on July 13, 2021 to complete audit services.","The merged firm will operate as Armanino LLP and continue all current operations.","Accountant change is due to firm merger, not any disagreement with Brown Smith Wallace."],"urls":{"canonical":"https://secwatch.observer/filing/0000832480-21-000012","json":"https://secwatch.observer/filing/0000832480-21-000012.json","markdown":"https://secwatch.observer/filing/0000832480-21-000012.md","text":"https://secwatch.observer/filing/0000832480-21-000012.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/832480/000083248021000012/0000832480-21-000012-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/832480/000083248021000012/utg8k07142021.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-30T05:34:06.944959+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"}