{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-25-077796","form_type":"8-K","ticker":"AIRJ","cik":"0001855474","company_name":"AirJoule Technologies Corp.","filed_at":"2025-05-27T23:59:59+00:00","discovered_at":"2026-05-14T18:02:50.188954+00:00","generated_at":"2026-05-20T11:26:57.048190+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"AirJoule Technologies dismisses BDO, appoints Deloitte as auditor; prior material weakness remediated","bullets":["Audit Committee approved Deloitte as new auditor for FY 2025, effective May 20, 2025.","BDO dismissed on same date; no disagreements existed between company and BDO.","A material weakness in internal controls over complex accounting was disclosed and remediated as of Dec 31, 2024.","BDO's reports for 2023 and 2024 were unqualified; no adverse opinions or disclaimers.","Company has authorized BDO to respond fully to Deloitte's inquiries regarding the prior reportable event."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-25-077796","json":"https://secwatch.observer/filing/0000950170-25-077796.json","markdown":"https://secwatch.observer/filing/0000950170-25-077796.md","text":"https://secwatch.observer/filing/0000950170-25-077796.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1855474/000095017025077796/0000950170-25-077796-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1855474/000095017025077796/airj-20250520.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-20T11:26:57.048190+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":"922eb608fa2e857abaa6b931e5b12983fec08485","claim":"AirJoule Technologies Corp. dismissed BDO USA, P.C. as its auditor.","evidence_excerpt":"☐ Item 4.01 Change in Registrant’s Certifying Accountant (a) Dismissal of Independent Registered Public Accounting Firm On May 20, 2025, the Audit Committee of the Board of Directors (the “ Audit Committee ”) of AirJoule Technologies Corporation (the “ Company ”) approved the appointment of Deloitte & Touche LLP (“ Deloitte ”) as the Company’s new independent registered public accounting firm for the fiscal year ending December 31, 2025 and notified BDO USA, P.C. (“ BDO ”) of its dismissal as the Company’s independent registered public accounting firm, effective as of May 20, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1855474/000095017025077796/0000950170-25-077796-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BDO USA, P.C."},{"label":"Successor","value":"Deloitte & Touche LLP"}],"fact_type":"auditor_change"},{"claim_id":"eaf8aec2240b4fd45733ae9251c1655d7a3fd409","claim":"AirJoule Technologies Corp. engaged Deloitte & Touche LLP as its auditor.","evidence_excerpt":"(a) Dismissal of Independent Registered Public Accounting Firm On May 20, 2025, the Audit Committee of the Board of Directors (the “ Audit Committee ”) of AirJoule Technologies Corporation (the “ Company ”) approved the appointment of Deloitte & Touche LLP (“ Deloitte ”) as the Company’s new independent registered public accounting firm for the fiscal year ending December 31, 2025 and notified BDO USA, P.C. (“ BDO ”) of its dismissal as the Company’s independent registered public accounting firm, effective as of May 20, 2025. BDO’s reports on the Company’s consolidated financial statements for each of the fiscal years ended December 31, 2024 and December 31, 2023 did not contain any adverse opinion or a disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles. During each of the fiscal years ended December 31, 2024 and December 31","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1855474/000095017025077796/0000950170-25-077796-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Deloitte & Touche LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}