{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-25-084242","form_type":"8-K/A","ticker":"CVR","cik":"0000019871","company_name":"CHICAGO RIVET & MACHINE CO","filed_at":"2025-06-10T23:59:59+00:00","discovered_at":"2026-05-14T18:02:50.634498+00:00","generated_at":"2026-05-19T16:19:06.979325+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Chicago Rivet & Machine dismisses Crowe, hires Cherry Bekaert; going concern and material weakness cited","bullets":["Dismissed Crowe LLP effective May 27, 2025; engaged Cherry Bekaert as auditor for FY2025.","Crowe's 2024 report included a going-concern paragraph due to declining revenues, operating losses, negative cash flows.","Material weaknesses: income tax (remediated June 2024) and inventory valuation (not yet remediated).","No disagreements with Crowe; Crowe agreed with disclosures via Exhibit 16.1 letter.","Company had no prior consultations with Cherry Bekaert on accounting or audit matters."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-25-084242","json":"https://secwatch.observer/filing/0000950170-25-084242.json","markdown":"https://secwatch.observer/filing/0000950170-25-084242.md","text":"https://secwatch.observer/filing/0000950170-25-084242.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/19871/000095017025084242/0000950170-25-084242-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/19871/000095017025084242/cvr-20250527.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-19T16:19:06.979325+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":"7010a6141c13f8e4073a29ee66991768abaef6f1","claim":"CHICAGO RIVET & MACHINE CO dismissed Crowe as its auditor.","evidence_excerpt":"On May 27, 2025, the Board of Directors (the “Board”) of the Company approved the dismissal of Crowe 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/19871/000095017025084242/0000950170-25-084242-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Crowe"}],"fact_type":"auditor_change"},{"claim_id":"b44fb2dd59f67a2a20c6f31d29d639ce50f9bc9b","claim":"CHICAGO RIVET & MACHINE CO engaged CB as its auditor.","evidence_excerpt":"On May 27, 2025, the Board engaged CB as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/19871/000095017025084242/0000950170-25-084242-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"CB"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}