{"schema_version":"secwatch.filing_event.v1","accession":"0000934549-22-000055","form_type":"8-K","ticker":"ACTG","cik":"0000934549","company_name":"ACACIA RESEARCH CORP","filed_at":"2022-09-07T23:59:59+00:00","discovered_at":"2026-05-14T18:03:58.701442+00:00","generated_at":"2026-06-23T14:54:45.947987+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Acacia Research dismisses BDO as auditor, appoints Grant Thornton for FY2022","bullets":["Board dismissed BDO USA, LLP on August 30, 2022, effective August 31, 2022.","No disagreements or reportable events with BDO during fiscal 2021 or subsequent interim period.","Grant Thornton LLP appointed as independent auditor for remainder of fiscal year ending December 31, 2022.","BDO's audit report for fiscal 2021 was unqualified, with no adverse opinions or modifications.","BDO furnished a letter to the SEC agreeing with the disclosures, filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0000934549-22-000055","json":"https://secwatch.observer/filing/0000934549-22-000055.json","markdown":"https://secwatch.observer/filing/0000934549-22-000055.md","text":"https://secwatch.observer/filing/0000934549-22-000055.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/934549/000093454922000055/0000934549-22-000055-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/934549/000093454922000055/actg-20220831.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-23T14:54:45.947987+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}