{"schema_version":"secwatch.filing_event.v1","accession":"0001062993-24-019337","form_type":"8-K","ticker":null,"cik":"0000216877","company_name":"PISMO COAST VILLAGE INC","filed_at":"2024-11-19T23:59:59+00:00","discovered_at":"2026-05-14T18:03:10.645541+00:00","generated_at":"2026-05-29T22:44:33.790056+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":"Pismo Coast Village changes auditor; Marcum resigns, WithumSmith+Brown appointed","bullets":["Marcum LLP resigned as auditor on Nov 15, 2024, citing independence conflict from CBIZ's acquisition of Marcum and CompuData's IT services to the company.","No disagreements existed between the company and Marcum on accounting principles or audit scope.","WithumSmith+Brown, PC approved as new independent auditor for fiscal year ending Sept 30, 2024 after competitive selection.","Marcum had been appointed in August 2024 and never issued a report on the company's financial statements."],"urls":{"canonical":"https://secwatch.observer/filing/0001062993-24-019337","json":"https://secwatch.observer/filing/0001062993-24-019337.json","markdown":"https://secwatch.observer/filing/0001062993-24-019337.md","text":"https://secwatch.observer/filing/0001062993-24-019337.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/216877/000106299324019337/0001062993-24-019337-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/216877/000106299324019337/form8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-29T22:44:33.790056+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":"2870f83978145bdbce3160de77d1c63c33eda402","claim":"PISMO COAST VILLAGE INC engaged WithumSmith+Brown, PC as its auditor.","evidence_excerpt":"the Committee approved the appointment of WithumSmith+Brown, PC as the Company's new independent registered public accounting firm","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/216877/000106299324019337/0001062993-24-019337-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"WithumSmith+Brown, PC"}],"fact_type":"auditor_change"},{"claim_id":"36cb58faf45f821a5bb67e8eb4f99d0d82521bae","claim":"Marcum LLP resigned as auditor of PISMO COAST VILLAGE INC.","evidence_excerpt":"Marcum LLP resigned as the independent registered public accounting firm for the Company, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/216877/000106299324019337/0001062993-24-019337-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Marcum LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}