{"schema_version":"secwatch.filing_event.v1","accession":"0001079973-23-001472","form_type":"8-K","ticker":null,"cik":"0000930775","company_name":"ENCISION INC","filed_at":"2023-10-23T23:59:59+00:00","discovered_at":"2026-05-14T18:03:32.447878+00:00","generated_at":"2026-06-09T17:54:58.443310+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.15,"calibrated_materiality_score":0.15,"confidence":"high","headline":"Encision replaces auditor Gries with GreenGrowth after Gries business combination","bullets":["Gries & Associates resigned Oct 17, 2023, due to its combination with GreenGrowth CPAs.","Audit committee approved GreenGrowth as new independent auditor on Oct 18, 2023.","No disagreements or reportable events other than prior material weaknesses in internal controls (fiscal 2023 and 2022).","Prior Gries reports included a going-concern explanatory paragraph; no adverse or qualified opinion."],"urls":{"canonical":"https://secwatch.observer/filing/0001079973-23-001472","json":"https://secwatch.observer/filing/0001079973-23-001472.json","markdown":"https://secwatch.observer/filing/0001079973-23-001472.md","text":"https://secwatch.observer/filing/0001079973-23-001472.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/930775/000107997323001472/0001079973-23-001472-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/930775/000107997323001472/ecia_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-09T17:54:58.443310+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":"1728398d547325395bc452be65402e7b6c2778f1","claim":"Gries & Associates, LLC resigned as auditor of ENCISION INC.","evidence_excerpt":"On October 17, 2023, Encision, Inc. (“Encision” or the “Company”) was notified that Gries & Associates, LLC (“Gries”), the Company’s independent registered public accounting firm, had completed a business combination agreement with GreenGrowth CPAs Inc. (“GreenGrowth”). As a result of this transaction, Gries is resigning its engagement with the Company immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/930775/000107997323001472/0001079973-23-001472-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 Inc."}],"fact_type":"auditor_change"},{"claim_id":"b3ed4a2d3feefc72ec9aaa75dabc11018f23ee2b","claim":"ENCISION INC engaged GreenGrowth CPAs Inc. as its auditor.","evidence_excerpt":"On October 18, 2023, upon the approval of the Company’s Audit Committee, the Company engaged GreenGrowth as the Company’s new independent registered public accounting firm for the Company’s fiscal year ending March 31, 2023 and interim periods.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/930775/000107997323001472/0001079973-23-001472-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"GreenGrowth CPAs Inc."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}