{"schema_version":"secwatch.filing_event.v1","accession":"0000898432-21-000585","form_type":"8-K","ticker":"KOSS","cik":"0000056701","company_name":"KOSS CORP","filed_at":"2021-07-27T23:59:59+00:00","discovered_at":"2026-05-14T18:04:20.443697+00:00","generated_at":"2026-06-30T02:19:29.351915+00:00","sec_items":["5.02"],"event_type":"leadership","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Koss CFO David D. Smith to retire effective February 28, 2022","bullets":["David D. Smith to retire as CFO effective February 28, 2022.","Smith will remain in his role through retirement to assist with transition.","Retirement not due to any disagreement on financial statements, policies or practices.","Company has begun succession planning for a new CFO."],"urls":{"canonical":"https://secwatch.observer/filing/0000898432-21-000585","json":"https://secwatch.observer/filing/0000898432-21-000585.json","markdown":"https://secwatch.observer/filing/0000898432-21-000585.md","text":"https://secwatch.observer/filing/0000898432-21-000585.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/56701/000089843221000585/0000898432-21-000585-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/56701/000089843221000585/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-30T02:19:29.351915+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":"aa91d55d58","claim":"David D. Smith retired as Chief Financial Officer at KOSS CORP.","evidence_excerpt":"On July 21, 2021, David D. Smith, the Chief Financial Officer of Koss Corporation (“Koss” or the “Company”), informed the Company that he plans to retire effective February 28, 2022.","evidence_source":"SEC 8-K Item 5.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/56701/000089843221000585/0000898432-21-000585-index.htm","confidence":1.0,"family_label":"Executive change","details":[{"label":"Action","value":"retired"},{"label":"Role","value":"Chief Financial Officer"}],"fact_type":"executive_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}