{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-24-042970","form_type":"8-K","ticker":"PDYN","cik":"0001826681","company_name":"Palladyne AI Corp.","filed_at":"2024-04-09T23:59:59+00:00","discovered_at":"2026-05-14T18:03:20.450053+00:00","generated_at":"2026-06-04T01:05:43.083297+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Palladyne AI dismisses EY, appoints KPMG as independent auditor for 2024","bullets":["EY dismissed as independent registered public accounting firm on April 3, 2024, effective immediately.","Audit Committee conducted competitive process; EY declined to participate.","No disagreements or reportable events with EY during 2022, 2023, or interim period.","KPMG LLP appointed as new independent auditor for fiscal year ending December 31, 2024."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-24-042970","json":"https://secwatch.observer/filing/0000950170-24-042970.json","markdown":"https://secwatch.observer/filing/0000950170-24-042970.md","text":"https://secwatch.observer/filing/0000950170-24-042970.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1826681/000095017024042970/0000950170-24-042970-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1826681/000095017024042970/pdyn-20240403.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-04T01:05:43.083297+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":"a97c5406cd2f9a08a1e0660ecb65feab8e8116ce","claim":"Palladyne AI Corp. dismissed Ernst & Young LLP as its auditor.","evidence_excerpt":"On April 3, 2024, the Audit Committee (the “Audit Committee”) of the Board of Directors of Palladyne AI Corp. (the “Company”) dismissed Ernst & Young LLP (“EY”) as the Company’s independent registered public accounting firm, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1826681/000095017024042970/0000950170-24-042970-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Ernst & Young LLP"}],"fact_type":"auditor_change"},{"claim_id":"f3b8119edad5eb75d6c2c164adeb22dfae6d27b4","claim":"Palladyne AI Corp. engaged KPMG LLP as its auditor.","evidence_excerpt":"On April 3, 2024, the Audit Committee approved the engagement of KPMG LLP as the Company’s new independent registered public accounting firm for the year ending December 31, 2024.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1826681/000095017024042970/0000950170-24-042970-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"KPMG LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}