{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-23-048579","form_type":"8-K","ticker":null,"cik":"0001813658","company_name":"Tempo Automation Holdings, Inc.","filed_at":"2023-04-24T23:59:59+00:00","discovered_at":"2026-05-14T18:03:40.770588+00:00","generated_at":"2026-06-16T19:21:47.670650+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"Tempo Automation dismisses BDO, appoints Withum as auditor; BDO report had going concern","bullets":["Dismissed BDO USA, LLP as auditor and appointed WithumSmith+Brown PC for FY2023, effective April 18, 2023.","BDO's audit report for FY2022 included an explanatory paragraph on substantial doubt about going concern.","No disagreements with BDO on accounting principles or audit scope during FY2021 and FY2022 audits.","Material weaknesses in internal control over financial reporting remain unremediated as of filing date.","Withum's appointment is subject to completion of standard client acceptance procedures."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-23-048579","json":"https://secwatch.observer/filing/0001104659-23-048579.json","markdown":"https://secwatch.observer/filing/0001104659-23-048579.md","text":"https://secwatch.observer/filing/0001104659-23-048579.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1813658/000110465923048579/0001104659-23-048579-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1813658/000110465923048579/tm2313510d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-16T19:21:47.670650+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":"6b1aac5f172395e783c22dee5fb9ee83c92c99e7","claim":"Tempo Automation Holdings, Inc. dismissed BDO USA, LLP as its auditor.","evidence_excerpt":"dismissed BDO USA, LLP (\"BDO\"), the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2022, as the Company’s independent registered public accounting firm, effective as of April 18, 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1813658/000110465923048579/0001104659-23-048579-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BDO USA, LLP"},{"label":"Successor","value":"WithumSmith+Brown PC"}],"fact_type":"auditor_change"},{"claim_id":"f8b23fe2e5b596777eb58a17c7b9979c5a53645a","claim":"Tempo Automation Holdings, Inc. engaged WithumSmith+Brown PC as its auditor.","evidence_excerpt":"the Board unanimously approved the appointment of Withum as the Company’s new independent registered public accounting firm, effective as of April 18, 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1813658/000110465923048579/0001104659-23-048579-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"WithumSmith+Brown PC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}