{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-23-066270","form_type":"8-K","ticker":"LCID","cik":"0001811210","company_name":"Lucid Group, Inc.","filed_at":"2023-05-31T23:59:59+00:00","discovered_at":"2026-05-14T18:03:40.755420+00:00","generated_at":"2026-06-14T10:44:32.487410+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.35,"calibrated_materiality_score":0.35,"confidence":"high","headline":"Lucid Group appoints KPMG as independent auditor, replacing Grant Thornton","bullets":["Audit Committee approved KPMG on May 26, 2023, effective June 17, 2023.","Grant Thornton dismissed as auditor effective upon KPMG's appointment.","No disagreements or reportable events with Grant Thornton in 2022 or 2021.","Grant Thornton's audit reports for 2022 and 2021 were unqualified."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-23-066270","json":"https://secwatch.observer/filing/0001104659-23-066270.json","markdown":"https://secwatch.observer/filing/0001104659-23-066270.md","text":"https://secwatch.observer/filing/0001104659-23-066270.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1811210/000110465923066270/0001104659-23-066270-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1811210/000110465923066270/tm2317326d2_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-14T10:44:32.487410+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":"1440133cf29f97631c796a27bf1bd0976a1a3b58","claim":"Lucid Group, Inc. dismissed Grant Thornton LLP as its auditor.","evidence_excerpt":"the Audit Committee dismissed Grant Thornton LLP (“ Grant Thornton ”) as the Company’s independent registered public accounting firm effective immediately upon the effectiveness of the appointment of KPMG","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1811210/000110465923066270/0001104659-23-066270-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Grant Thornton LLP"},{"label":"Successor","value":"KPMG LLP"}],"fact_type":"auditor_change"},{"claim_id":"d34c749e2e245130cc6a4de10f2f68fee36f98da","claim":"Lucid Group, Inc. engaged KPMG LLP as its auditor.","evidence_excerpt":"the Audit Committee approved the appointment of KPMG LLP (“ KPMG ”) as the Company’s independent registered public accounting firm beginning with the year ending December 31, 2023, subject to the completion of KPMG’s customary client acceptance procedures and the execution of an engagement letter","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1811210/000110465923066270/0001104659-23-066270-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"KPMG LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}