{"schema_version":"secwatch.filing_event.v1","accession":"0000897101-23-000172","form_type":"8-K","ticker":"SUNE","cik":"0000022701","company_name":"SUNation Energy, Inc.","filed_at":"2023-05-03T23:59:59+00:00","discovered_at":"2026-05-14T18:03:41.675316+00:00","generated_at":"2026-06-16T01:47:13.785719+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Baker Tilly resigns as Pineapple Energy's auditor; going concern doubt noted in 2022 audit","bullets":["Baker Tilly US, LLP resigned as independent auditor effective April 28, 2023, but will complete review of Q1 2023 financials.","No disagreements or reportable events occurred in prior audits.","Baker Tilly's 2022 audit report included a going concern paragraph regarding substantial doubt about the Company's ability to continue.","Company provided disclosures to Baker Tilly; a letter of agreement is filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0000897101-23-000172","json":"https://secwatch.observer/filing/0000897101-23-000172.json","markdown":"https://secwatch.observer/filing/0000897101-23-000172.md","text":"https://secwatch.observer/filing/0000897101-23-000172.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/22701/000089710123000172/0000897101-23-000172-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/22701/000089710123000172/pegy230549_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-16T01:47:13.785719+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":"10c2025fa7395ccf66ebf45b580ac57104325091","claim":"Baker Tilly US, LLP resigned as auditor of SUNation Energy, Inc..","evidence_excerpt":"On April 28, 2023, Pineapple Energy Inc. (the “Company”) received notice that its independent accountant, Baker Tilly US, LLP (“Baker Tilly”), was resigning as the Company’s independent registered public accounting firm, effective April 28, 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/22701/000089710123000172/0000897101-23-000172-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","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"}