{"schema_version":"secwatch.filing_event.v1","accession":"0001062993-25-006917","form_type":"8-K","ticker":"LEAT","cik":"0001456189","company_name":"Leatt Corp","filed_at":"2025-04-03T23:59:59+00:00","discovered_at":"2026-05-14T18:02:48.338433+00:00","generated_at":"2026-05-23T22:28:22.609323+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.45,"calibrated_materiality_score":0.45,"confidence":"high","headline":"Leatt Corp auditor Fitzgerald resigns; M&K CPAs appointed as successor","bullets":["Fitzgerald & Co. resigned as auditor effective March 31, 2025; Audit Committee approved M&K CPAs effective April 1, 2025.","Fitzgerald's reports for FY 2024 and 2023 contained no adverse opinion, disclaimer, or qualification.","No disagreements or reportable events occurred during the two most recent fiscal years.","Fitzgerald provided a letter to the SEC agreeing with the Company's statements, filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001062993-25-006917","json":"https://secwatch.observer/filing/0001062993-25-006917.json","markdown":"https://secwatch.observer/filing/0001062993-25-006917.md","text":"https://secwatch.observer/filing/0001062993-25-006917.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1456189/000106299325006917/0001062993-25-006917-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1456189/000106299325006917/form8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-23T22:28:22.609323+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":"05db4461313bc8d4a6eea43839b28d3e8d289f41","claim":"Fitzgerald & Co., CPAs, P.C. resigned as auditor of Leatt Corp.","evidence_excerpt":"On March 31, 2025, Leatt Corporation (the \"Company\") was notified by Fitzgerald & Co., CPAs, P.C. (\"Fitzgerald\"), the Company's independent registered accounting firm, of Fitzgerald's resignation as the Company's auditor, and effective April 1, 2025, with the approval of the Audit Committee of the Company's Board of Directors, the Company engaged the accounting firm of M&K CPAs PLLC (\"M&K\") to take over Fitzgerald's audit responsibilities.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1456189/000106299325006917/0001062993-25-006917-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Fitzgerald & Co., CPAs, P.C."},{"label":"Successor","value":"M&K CPAs PLLC"}],"fact_type":"auditor_change"},{"claim_id":"1f08a28ae1710c35f82ebc9345b8d36d166564ec","claim":"Leatt Corp engaged M&K CPAs PLLC as its auditor.","evidence_excerpt":"the Company engaged the accounting firm of M&K CPAs PLLC (\"M&K\") to take over Fitzgerald's audit responsibilities.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1456189/000106299325006917/0001062993-25-006917-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"M&K CPAs PLLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}