{"schema_version":"secwatch.filing_event.v1","accession":"0001079973-23-001465","form_type":"8-K/A","ticker":"LCTC","cik":"0001493137","company_name":"Lifeloc Technologies, Inc","filed_at":"2023-10-23T23:59:59+00:00","discovered_at":"2026-05-14T18:03:29.236491+00:00","generated_at":"2026-06-09T16:34:40.093310+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.2,"calibrated_materiality_score":0.2,"confidence":"high","headline":"Lifeloc corrects 8-K disclosure on auditor resignation and appointment of GreenGrowth CPAs","bullets":["Gries & Associates resigned Oct 2, 2023 after selling its business to GreenGrowth CPAs.","No disagreements or reportable events occurred during FY 2021-2022 or the interim period.","GreenGrowth appointed as new independent auditor on Oct 17, 2023; no prior consultations.","Prior reports for FY 2022 and 2021 were unqualified with no adverse opinions."],"urls":{"canonical":"https://secwatch.observer/filing/0001079973-23-001465","json":"https://secwatch.observer/filing/0001079973-23-001465.json","markdown":"https://secwatch.observer/filing/0001079973-23-001465.md","text":"https://secwatch.observer/filing/0001079973-23-001465.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1493137/000107997323001465/0001079973-23-001465-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1493137/000107997323001465/lctc_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-09T16:34:40.093310+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":"11128c38313d3c59cc7d3cc10360edbb59dacc2b","claim":"Gries & Associates, LLC resigned as auditor of Lifeloc Technologies, Inc.","evidence_excerpt":"Resignation of Registrant’s Certifying Accountant On October 2, 2023, the Company was informed that Gries & Associates, LLC (“Gries”) had sold its business to GreenGrowth CPAs (“GreenGrowth”) and was therefore resigning.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1493137/000107997323001465/0001079973-23-001465-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Gries & Associates, LLC"},{"label":"Successor","value":"GreenGrowth CPAs"}],"fact_type":"auditor_change"},{"claim_id":"eecbaeda2b38accc911c6808b89f54994baacfb1","claim":"Lifeloc Technologies, Inc engaged GreenGrowth CPAs as its auditor.","evidence_excerpt":"On October 17, 2023, the Company engaged and executed an agreement with GreenGrowth, effective immediately, as the Company’s new independent accountant to replace Gries.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1493137/000107997323001465/0001079973-23-001465-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"}