{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-23-096676","form_type":"8-K","ticker":null,"cik":"0001426506","company_name":"SMG Industries Inc.","filed_at":"2023-08-30T23:59:59+00:00","discovered_at":"2026-05-14T18:03:33.892678+00:00","generated_at":"2026-06-11T01:53:59.308455+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":"SMG Industries dismisses MaloneBailey as auditor, engages Schneider Downs","bullets":["Dismissed MaloneBailey effective Aug 29, 2023; engaged Schneider Downs for FY 2023.","MaloneBailey's reports for 2022 and 2021 included going-concern doubt about SMG's ability to continue.","No disagreements on accounting principles, but material weaknesses cited: lack of separation of duties and lack of formal review process.","Board approved the change; no prior consultations with Schneider Downs."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-23-096676","json":"https://secwatch.observer/filing/0001104659-23-096676.json","markdown":"https://secwatch.observer/filing/0001104659-23-096676.md","text":"https://secwatch.observer/filing/0001104659-23-096676.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1426506/000110465923096676/0001104659-23-096676-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1426506/000110465923096676/tm2325103d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-11T01:53:59.308455+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":"5b484caee8c469603bbc3bad4f0614fccbef0a10","claim":"SMG Industries Inc. engaged Schneider Downs & Co., Inc. as its auditor.","evidence_excerpt":"On August 29, 2023 (the “Engagement Date”), the Company engaged Schneider Downs & Co., Inc. (“Schneider Downs”) as its independent registered public accounting firm for the Company’s fiscal year ending December 31, 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1426506/000110465923096676/0001104659-23-096676-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Schneider Downs & Co., Inc."}],"fact_type":"auditor_change"},{"claim_id":"89d1ff3532f329c5d1f549db3ea4375987490283","claim":"SMG Industries Inc. dismissed MaloneBailey, LLP as its auditor.","evidence_excerpt":"On August 29, 2023, SMG Industries Inc. (the “Company”) dismissed MaloneBailey, LLP (“MaloneBailey”) as the Company’s independent registered public accounting firm, effective on August 29, 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1426506/000110465923096676/0001104659-23-096676-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"MaloneBailey, LLP"},{"label":"Successor","value":"Schneider Downs & Co., Inc."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}