{"schema_version":"secwatch.filing_event.v1","accession":"0000832480-23-000023","form_type":"8-K","ticker":"UTGN","cik":"0000832480","company_name":"UTG INC","filed_at":"2023-09-20T23:59:59+00:00","discovered_at":"2026-05-14T18:03:36.756069+00:00","generated_at":"2026-06-10T12:44:16.196359+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.35,"calibrated_materiality_score":0.35,"confidence":"high","headline":"UTG, Inc. appoints Kerber, Eck & Braeckel as new auditor after Armanino LLP resigns","bullets":["Armanino LLP resigned as independent auditor for year-end 2023, citing a change in direction at the audit firm.","No disagreements or reportable events during 2021, 2022, and interim 2023 periods.","Audit committee approved Kerber, Eck & Braeckel LLP as new auditor on September 19, 2023.","No prior consultation with Kerber, Eck & Braeckel on accounting principles or disagreements."],"urls":{"canonical":"https://secwatch.observer/filing/0000832480-23-000023","json":"https://secwatch.observer/filing/0000832480-23-000023.json","markdown":"https://secwatch.observer/filing/0000832480-23-000023.md","text":"https://secwatch.observer/filing/0000832480-23-000023.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/832480/000083248023000023/0000832480-23-000023-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/832480/000083248023000023/utg8k09202023.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-10T12:44:16.196359+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":"a4f0659aa1a96b75434f8bc249e9f7bec8abe1d5","claim":"UTG INC engaged Kerber, Eck & Braeckel LLP as its auditor.","evidence_excerpt":"On September 19, 2023, the Company’s audit committee approved the appointment of Kerber, Eck & Braeckel LLP 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/832480/000083248023000023/0000832480-23-000023-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Kerber, Eck & Braeckel LLP"}],"fact_type":"auditor_change"},{"claim_id":"e5c6bd5b63edfc74015d2c07b7f07c7e775ac286","claim":"Armanino LLP resigned as auditor of UTG INC.","evidence_excerpt":"Armanino LLP, the Company’s external audit firm, notified the Company that they would be resigning as the Company’s independent registered public accounting firm for the upcoming year end 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/832480/000083248023000023/0000832480-23-000023-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Armanino LLP"},{"label":"Successor","value":"Kerber, Eck & Braeckel LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}