{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-21-089772","form_type":"8-K","ticker":"IPWR","cik":"0001507957","company_name":"Ideal Power Inc.","filed_at":"2021-07-07T23:59:59+00:00","discovered_at":"2026-05-14T18:04:18.321713+00:00","generated_at":"2026-06-30T06:54:07.077492+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.25,"calibrated_materiality_score":0.25,"confidence":"high","headline":"Ideal Power names BPM as new auditor after Gumbiner Savett merger; no disagreements","bullets":["Effective July 1, 2021, GS combined with BPM; GS resigned, BPM engaged as new independent auditor for FY2021.","Prior audit reports for 2019 and 2020 had no adverse opinion except a going-concern explanatory paragraph in March 2020 report.","No disagreements or reportable events between company and GS during the two most recent fiscal years.","Company did not consult BPM before engagement; no accounting disagreements.","GS provided a letter filed as Exhibit 16.1 agreeing with disclosures."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-21-089772","json":"https://secwatch.observer/filing/0001104659-21-089772.json","markdown":"https://secwatch.observer/filing/0001104659-21-089772.md","text":"https://secwatch.observer/filing/0001104659-21-089772.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1507957/000110465921089772/0001104659-21-089772-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1507957/000110465921089772/tm2121248d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-30T06:54:07.077492+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}