{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-21-146361","form_type":"8-K/A","ticker":"ESE","cik":"0000866706","company_name":"ESCO TECHNOLOGIES INC","filed_at":"2021-12-03T23:59:59+00:00","discovered_at":"2026-05-14T18:04:15.903461+00:00","generated_at":"2026-06-28T04:01:27.655936+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"ESCO dismisses KPMG, hires Grant Thornton; KPMG flagged material weakness in internal controls","bullets":["KPMG identified a material weakness: ineffective risk assessment led to weak controls over revenue recognition and inventory costing.","Company excluded Altanova and Phenix (12.2% of assets, 0.6% of sales) from internal control assessment due to recent acquisitions.","No disagreements or reportable events with KPMG beyond the material weakness; KPMG agreed with the disclosures.","Grant Thornton appointed as independent auditor for FY2022; no prior consultations occurred."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-21-146361","json":"https://secwatch.observer/filing/0001104659-21-146361.json","markdown":"https://secwatch.observer/filing/0001104659-21-146361.md","text":"https://secwatch.observer/filing/0001104659-21-146361.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/866706/000110465921146361/0001104659-21-146361-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/866706/000110465921146361/tm2134263d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-28T04:01:27.655936+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"}