{"schema_version":"secwatch.filing_event.v1","accession":"0001101680-24-000032","form_type":"8-K","ticker":null,"cik":"0001101680","company_name":"DZS INC.","filed_at":"2024-03-21T23:59:59+00:00","discovered_at":"2026-05-14T18:03:23.370582+00:00","generated_at":"2026-06-04T09:32:26.725580+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"DZS Inc. appoints BDO USA as new independent auditor for FY2023 and prior periods","bullets":["Engaged BDO USA, P.C. as independent registered public accounting firm for years ended Dec 31, 2023 and 2022, and interim 2022 periods.","No prior consultation with BDO on accounting principles or audit opinions during the two most recent fiscal years or subsequent interim period.","No disagreements or reportable events with predecessor auditor as defined in Regulation S-K.","Effective date of engagement: March 20, 2024."],"urls":{"canonical":"https://secwatch.observer/filing/0001101680-24-000032","json":"https://secwatch.observer/filing/0001101680-24-000032.json","markdown":"https://secwatch.observer/filing/0001101680-24-000032.md","text":"https://secwatch.observer/filing/0001101680-24-000032.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1101680/000110168024000032/0001101680-24-000032-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1101680/000110168024000032/dzsi-20240320.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-04T09:32:26.725580+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":"5dd5a4c0ef48d8b65448879e3a5d277f6daa6f5d","claim":"DZS INC. engaged BDO USA, P.C. as its auditor.","evidence_excerpt":"On March 20, 2024, DZS Inc. (the “Company”) engaged BDO USA, P.C. (“BDO”) as its independent registered public accounting firm for the year ended December 31, 2023","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1101680/000110168024000032/0001101680-24-000032-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"BDO USA, P.C."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}