---
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"
generated_at: "2026-06-28T04:01:27.655936+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# ESCO dismisses KPMG, hires Grant Thornton; KPMG flagged material weakness in internal controls

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: negative
- materiality_score: 0.65
- calibrated_materiality_score: 0.65
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-21-146361
- JSON: https://secwatch.observer/filing/0001104659-21-146361.json
- Plain text: https://secwatch.observer/filing/0001104659-21-146361.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.