{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-22-017371","form_type":"8-K","ticker":"HGBL","cik":"0000849145","company_name":"Heritage Global Inc.","filed_at":"2022-08-15T23:59:59+00:00","discovered_at":"2026-05-14T18:03:58.284267+00:00","generated_at":"2026-06-24T00:10:19.583412+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":"Heritage Global engages UHY as new auditor after Baker Tilly resignation","bullets":["Baker Tilly resigned as auditor on August 10, 2022, with no disagreements or reportable events.","UHY LLP appointed as independent auditor for fiscal year ending December 31, 2022, effective August 12, 2022.","Audit Committee approved the engagement; no prior consultations with UHY on accounting principles.","Baker Tilly's reports for 2020 and 2021 were unqualified, with no adverse opinions."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-22-017371","json":"https://secwatch.observer/filing/0000950170-22-017371.json","markdown":"https://secwatch.observer/filing/0000950170-22-017371.md","text":"https://secwatch.observer/filing/0000950170-22-017371.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/849145/000095017022017371/0000950170-22-017371-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/849145/000095017022017371/hgbl-20220809.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-24T00:10:19.583412+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"}