{"schema_version":"secwatch.filing_event.v1","accession":"0000897101-23-000371","form_type":"8-K","ticker":"SUNE","cik":"0000022701","company_name":"SUNation Energy, Inc.","filed_at":"2023-08-16T23:59:59+00:00","discovered_at":"2026-05-14T18:03:36.193676+00:00","generated_at":"2026-06-11T08:52:21.025860+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.35,"calibrated_materiality_score":0.35,"confidence":"high","headline":"Pineapple Energy engages UHY as new auditor; no disagreements with prior auditor Baker Tilly","bullets":["Engaged UHY LLP as independent registered public accounting firm on Aug 10, 2023, for FY 2023 and Q3 2023 review.","Baker Tilly completed Q2 2023 review with no disagreements or reportable events as defined in Reg S-K Item 304.","Baker Tilly resigned April 28, 2023, but stayed on to complete Q1 and Q2 2023 reviews before being replaced by UHY.","Neither Company nor anyone on its behalf consulted UHY on accounting or audit matters prior to engagement."],"urls":{"canonical":"https://secwatch.observer/filing/0000897101-23-000371","json":"https://secwatch.observer/filing/0000897101-23-000371.json","markdown":"https://secwatch.observer/filing/0000897101-23-000371.md","text":"https://secwatch.observer/filing/0000897101-23-000371.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/22701/000089710123000371/0000897101-23-000371-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/22701/000089710123000371/pegy230883_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-11T08:52:21.025860+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":"b2856ed94cee360e8dcdeb5317195e5b724649b6","claim":"SUNation Energy, Inc. engaged UHY LLP as its auditor.","evidence_excerpt":"On August 10, 2023 (the \"Engagement Date\"), the Company engaged UHY LLP (\"UHY\") as its independent registered public accounting firm for the Company's fiscal year ending December 31, 2023 and for the fiscal quarter ended September 30, 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/22701/000089710123000371/0000897101-23-000371-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"UHY LLP"}],"fact_type":"auditor_change"},{"claim_id":"d91e8c73d6437086f4f4975d19227ea5dd822cff","claim":"Baker Tilly US, LLP resigned as auditor of SUNation Energy, Inc..","evidence_excerpt":"the Company's former independent accountant, Baker Tilly US, LLP (\"Baker Tilly\"), resigned 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/22701/000089710123000371/0000897101-23-000371-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"}