{"schema_version":"secwatch.filing_event.v1","accession":"0000920427-23-000023","form_type":"8-K","ticker":"UNTY","cik":"0000920427","company_name":"UNITY BANCORP INC /NJ/","filed_at":"2023-03-17T23:59:59+00:00","discovered_at":"2026-05-14T18:03:48.577423+00:00","generated_at":"2026-06-17T23:59:55.427494+00:00","sec_items":["8.01","4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Unity Bancorp dismisses RSM as auditor, appoints Wolf & Company for FY2023","bullets":["RSM US LLP dismissed as independent auditor effective upon issuance of FY2022 HUD financial statements; no disagreements or reportable events in 2020-2022.","Audit Committee approved dismissal and appointment of Wolf & Company PC as new independent auditor for fiscal year ending December 31, 2023.","RSM's audit reports for FY2020-2022 were unqualified; no adverse opinions or modifications.","No consultations with Wolf on items 304(a)(2)(i)-(ii) during past three fiscal years."],"urls":{"canonical":"https://secwatch.observer/filing/0000920427-23-000023","json":"https://secwatch.observer/filing/0000920427-23-000023.json","markdown":"https://secwatch.observer/filing/0000920427-23-000023.md","text":"https://secwatch.observer/filing/0000920427-23-000023.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/920427/000092042723000023/0000920427-23-000023-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/920427/000092042723000023/unty-20230317x8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-17T23:59:55.427494+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":"a7533042ac676fe8757b65223fa6df19a4dc313b","claim":"UNITY BANCORP INC /NJ/ dismissed RSM US LLP as its auditor.","evidence_excerpt":"On March 15, 2023, RSM US LLP (“RSM”) was dismissed as the independent registered public accounting firm for Unity Bancorp, Inc.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/920427/000092042723000023/0000920427-23-000023-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"RSM US LLP"},{"label":"Successor","value":"Wolf & Company PC"}],"fact_type":"auditor_change"},{"claim_id":"e225090652f902d0df412607b3307111ac2de2f4","claim":"UNITY BANCORP INC /NJ/ engaged Wolf & Company PC as its auditor.","evidence_excerpt":"On March 15, 2023, the Registrant appointed Wolf & Company PC (“Wolf”) as the Registrant's new independent registered public accounting firm for the fiscal year ending December 31, 2023","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/920427/000092042723000023/0000920427-23-000023-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Wolf & Company PC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}