{"schema_version":"secwatch.filing_event.v1","accession":"0000950157-23-000563","form_type":"8-K","ticker":null,"cik":"0001312109","company_name":"Silvergate Capital Corp","filed_at":"2023-05-23T23:59:59+00:00","discovered_at":"2026-05-14T18:03:38.341591+00:00","generated_at":"2026-06-14T17:07:29.352747+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.95,"calibrated_materiality_score":0.95,"confidence":"high","headline":"Silvergate dismisses auditor Crowe; unable to file 2022 10-K amid investigations","bullets":["Dismissed Crowe LLP as independent auditor on May 22, 2023, due to inability to file 2022 10-K and subsequent reports.","Regulatory inquiries, investigations, litigation, and wind-down of Silvergate Bank prevented completion of audit procedures.","No disagreements or reportable events between company and Crowe; Crowe's 2021 report was unqualified.","Company expects it cannot file any subsequent periodic reports under the Exchange Act."],"urls":{"canonical":"https://secwatch.observer/filing/0000950157-23-000563","json":"https://secwatch.observer/filing/0000950157-23-000563.json","markdown":"https://secwatch.observer/filing/0000950157-23-000563.md","text":"https://secwatch.observer/filing/0000950157-23-000563.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1312109/000095015723000563/0000950157-23-000563-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1312109/000095015723000563/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-14T17:07:29.352747+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":"8325f5d15df023df797af539f42a44d6f0b48d1a","claim":"Silvergate Capital Corp dismissed Crowe LLP as its auditor.","evidence_excerpt":"the audit committee of the Company’s board of directors approved the dismissal of Crowe LLP (“ Crowe ”) as the Company’s independent registered public accounting firm","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1312109/000095015723000563/0000950157-23-000563-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Crowe LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}