{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-25-057284","form_type":"8-K","ticker":"RVP","cik":"0000946563","company_name":"RETRACTABLE TECHNOLOGIES INC","filed_at":"2025-06-06T23:59:59+00:00","discovered_at":"2026-05-14T18:02:51.907925+00:00","generated_at":"2026-05-19T19:27:38.085638+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"Retractable Technologies appoints Baker Tilly as new auditor after Moss Adams merger effective June 3, 2025","bullets":["Moss Adams LLP merged with Baker Tilly US, LLP effective June 3, 2025; Moss Adams resigned as auditor.","Audit Committee approved Baker Tilly as successor independent registered public accounting firm.","No disagreements or reportable events between Company and Moss Adams during 2024-2025 interim period.","Moss Adams' audit reports for 2024 and 2023 were unqualified, with no adverse opinions or modifications.","Company did not consult with Baker Tilly on accounting principles or audit opinions prior to appointment."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-25-057284","json":"https://secwatch.observer/filing/0001104659-25-057284.json","markdown":"https://secwatch.observer/filing/0001104659-25-057284.md","text":"https://secwatch.observer/filing/0001104659-25-057284.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/946563/000110465925057284/0001104659-25-057284-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/946563/000110465925057284/tm2517324d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-19T19:27:38.085638+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":"0eedf74fe7efb760813d14743d645ab6100cd887","claim":"Moss Adams LLP resigned as auditor of RETRACTABLE TECHNOLOGIES INC.","evidence_excerpt":"Moss Adams has resigned as the auditors of the Company and the Audit Committee of the Company’s Board of Directors approved the appointment of Baker Tilly, as the successor to Moss Adams, 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/946563/000110465925057284/0001104659-25-057284-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Moss Adams LLP"},{"label":"Successor","value":"Baker Tilly US, LLP"}],"fact_type":"auditor_change"},{"claim_id":"df681102ac6243788da65b78e317c0b3fce3323e","claim":"RETRACTABLE TECHNOLOGIES INC engaged Baker Tilly US, LLP as its auditor.","evidence_excerpt":"the Audit Committee of the Company’s Board of Directors approved the appointment of Baker Tilly, as the successor to Moss Adams, 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/946563/000110465925057284/0001104659-25-057284-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Baker Tilly US, LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}