{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-23-011366","form_type":"8-K","ticker":"OMEX","cik":"0000798528","company_name":"ODYSSEY MARINE EXPLORATION INC","filed_at":"2023-03-31T23:59:59+00:00","discovered_at":"2026-05-14T18:03:48.118214+00:00","generated_at":"2026-06-17T08:42:51.810158+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":"Odyssey Marine replaces auditor Warren Averett with Grant Thornton after declination","bullets":["Warren Averett declined re-appointment as auditor due to its transition away from public company audits.","No disagreements or reportable events occurred during Warren Averett's tenure for FY2020-2022.","Grant Thornton LLP engaged as new independent auditor for fiscal year ending December 31, 2023.","Prior audit reports contained an explanatory going-concern paragraph; no adverse opinions issued.","Audit committee selected Grant Thornton after a competitive process; no dissatisfaction with prior auditor."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-23-011366","json":"https://secwatch.observer/filing/0000950170-23-011366.json","markdown":"https://secwatch.observer/filing/0000950170-23-011366.md","text":"https://secwatch.observer/filing/0000950170-23-011366.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/798528/000095017023011366/0000950170-23-011366-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/798528/000095017023011366/omex-20230331.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-17T08:42:51.810158+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":"d26924ec948e4e5aff33d891627a5ada23eb1b00","claim":"ODYSSEY MARINE EXPLORATION INC engaged Grant Thornton LLP as its auditor.","evidence_excerpt":"on or about March 30, 2023, we engaged Grant Thornton LLP as our 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/798528/000095017023011366/0000950170-23-011366-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Grant Thornton LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}