{"schema_version":"secwatch.filing_event.v1","accession":"0001013762-23-006271","form_type":"8-K","ticker":"ODRS","cik":"0001610718","company_name":"Outdoor Specialty Products, Inc.","filed_at":"2023-10-24T23:59:59+00:00","discovered_at":"2026-05-14T18:03:29.772450+00:00","generated_at":"2026-06-09T14:14:50.004095+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Outdoor Specialty Products dismisses Pinnacle Accountancy, engages GreenGrowth CPAs as new auditor","bullets":["On October 23, 2023, Outdoor Specialty Products dismissed Pinnacle Accountancy Group as its independent accountant due to a business sale to GreenGrowth CPAs.","The company engaged GreenGrowth CPAs as its new independent principal accountant effective same date.","No disagreements with Pinnacle on accounting matters during fiscal years 2022 and 2021.","Pinnacle's reports for fiscal years ended Sept 30, 2022 and 2021 contained a going concern qualification but no other adverse opinions.","The board of directors approved the accountant change as the company lacks an audit committee."],"urls":{"canonical":"https://secwatch.observer/filing/0001013762-23-006271","json":"https://secwatch.observer/filing/0001013762-23-006271.json","markdown":"https://secwatch.observer/filing/0001013762-23-006271.md","text":"https://secwatch.observer/filing/0001013762-23-006271.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1610718/000101376223006271/0001013762-23-006271-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1610718/000101376223006271/ea187145-8k_outdoorspec.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-09T14:14:50.004095+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":"0f53d84136430be4087f3026ec4c0110ea26ee92","claim":"Outdoor Specialty Products, Inc. dismissed Pinnacle Accountancy Group of Utah a dba of Heaton & Company, PLLC as its auditor.","evidence_excerpt":"On October 23, 2023, Outdoor Specialty Products, Inc. (the “Company”) dismissed Pinnacle Accountancy Group of Utah a dba of Heaton & Company, PLLC (“Pinnacle”) as its independent principal accountant.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1610718/000101376223006271/0001013762-23-006271-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Pinnacle Accountancy Group of Utah a dba of Heaton & Company, PLLC"}],"fact_type":"auditor_change"},{"claim_id":"e590eee4cb7952224065a98d269cf2959af305db","claim":"Outdoor Specialty Products, Inc. engaged GreenGrowth CPAs as its auditor.","evidence_excerpt":"On October 23, 2023, the Company engaged and executed an agreement with GreenGrowth CPAs (“GreenGrowth”), as the Company’s new independent principal accountant to replace Pinnacle.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1610718/000101376223006271/0001013762-23-006271-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"GreenGrowth CPAs"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}