{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-24-025559","form_type":"8-K","ticker":"ESOA","cik":"0001357971","company_name":"Energy Services of America CORP","filed_at":"2024-02-20T23:59:59+00:00","discovered_at":"2026-05-14T18:03:23.943368+00:00","generated_at":"2026-06-05T22:52:02.284879+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.2,"calibrated_materiality_score":0.2,"confidence":"high","headline":"Energy Services of America dismisses Baker Tilly, engages Urish Popeck as auditor","bullets":["Dismissed Baker Tilly US, LLP as independent auditor effective Feb 16, 2024; no disagreements or reportable events in past two fiscal years.","Engaged Urish Popeck & Co., LLC as new independent auditor for fiscal year ending Sep 30, 2024.","Audit reports for FY2022 and FY2023 were unqualified with no adverse opinions or modifications.","Audit Committee approved both the dismissal and the engagement."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-24-025559","json":"https://secwatch.observer/filing/0001104659-24-025559.json","markdown":"https://secwatch.observer/filing/0001104659-24-025559.md","text":"https://secwatch.observer/filing/0001104659-24-025559.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1357971/000110465924025559/0001104659-24-025559-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1357971/000110465924025559/tm246718d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-05T22:52:02.284879+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":"6a6eb3df911f2231cb705b5ffe6dc27ac37f46a8","claim":"Energy Services of America CORP dismissed Baker Tilly US, LLP as its auditor.","evidence_excerpt":"On February 16, 2024, Energy Services of America Corporation (the “Company”) dismissed Baker Tilly US, LLP (“Baker Tilly”) as the Company's independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1357971/000110465924025559/0001104659-24-025559-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Baker Tilly US, LLP"},{"label":"Successor","value":"Urish Popeck & Co., LLC"}],"fact_type":"auditor_change"},{"claim_id":"bee9b25bf0645f066d46b6dfd1a686dca768d4c3","claim":"Energy Services of America CORP engaged Urish Popeck & Co., LLC as its auditor.","evidence_excerpt":"On February 16, 2024, the Company engaged Urish Popeck & Co., LLC (“UPC”) as the Company's independent registered public accounting firm for the fiscal year ending September 30, 2024.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1357971/000110465924025559/0001104659-24-025559-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Urish Popeck & Co., LLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}