{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-24-008547","form_type":"8-K/A","ticker":null,"cik":"0000808326","company_name":"EMCORE CORP","filed_at":"2024-01-31T23:59:59+00:00","discovered_at":"2026-05-14T18:03:26.972468+00:00","generated_at":"2026-06-06T14:21:32.000463+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"EMCORE completes appointment of CohnReznick as new auditor for FY2024","bullets":["On Jan 25, 2024, EMCORE executed engagement letter with CohnReznick LLP, completing client acceptance procedures.","CohnReznick will serve as independent registered public accounting firm for fiscal year ending Sept 30, 2024.","The change was originally approved by the Board on Jan 6, 2024; this amendment confirms finalization."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-24-008547","json":"https://secwatch.observer/filing/0001104659-24-008547.json","markdown":"https://secwatch.observer/filing/0001104659-24-008547.md","text":"https://secwatch.observer/filing/0001104659-24-008547.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/808326/000110465924008547/0001104659-24-008547-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/808326/000110465924008547/tm244541d1_8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T14:21:32.000463+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":"4f6806cbbaad0d09cb479067c1ed15b4d7a7e99a","claim":"EMCORE CORP engaged CohnReznick as its auditor.","evidence_excerpt":"On January 25, 2024, the Company executed an engagement letter with CohnReznick upon completion of CohnReznick's client acceptance procedures.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/808326/000110465924008547/0001104659-24-008547-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"CohnReznick"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}