{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-25-057416","form_type":"8-K","ticker":"UUU","cik":"0000102109","company_name":"UNIVERSAL SAFETY PRODUCTS, INC.","filed_at":"2025-06-06T23:59:59+00:00","discovered_at":"2026-05-14T18:02:47.165066+00:00","generated_at":"2026-05-19T17:57:50.229591+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.45,"calibrated_materiality_score":0.45,"confidence":"high","headline":"Universal Safety Products names CBIZ as new auditor after Marcum's resignation due to CBIZ acquisition","bullets":["On June 2, 2025, Marcum resigned as auditor and CBIZ engaged as new auditor after CBIZ acquired Marcum's attest business on Nov 1, 2024.","Marcum's audit reports for fiscal years ended March 31, 2024 and 2025 contained no adverse opinions or disagreements.","Material weaknesses in internal controls previously reported as of March 31, 2024: management review controls over financial classification and income tax accounting, and documentation support.","Company provided Marcum with a copy of this filing; Marcum agreed with statements via letter dated June 6, 2025 attached as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-25-057416","json":"https://secwatch.observer/filing/0001104659-25-057416.json","markdown":"https://secwatch.observer/filing/0001104659-25-057416.md","text":"https://secwatch.observer/filing/0001104659-25-057416.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/102109/000110465925057416/0001104659-25-057416-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/102109/000110465925057416/tm2517428d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-19T17:57:50.229591+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":"4471ccdf11e2933be5ccbb57c4b9c040738e79a6","claim":"UNIVERSAL SAFETY PRODUCTS, INC. engaged CBIZ CPAs P.C. as its auditor.","evidence_excerpt":"CBIZ was engaged as the Company’s independent registered public accounting firm on the same date","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/102109/000110465925057416/0001104659-25-057416-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"CBIZ CPAs P.C."}],"fact_type":"auditor_change"},{"claim_id":"7579b505d6e7d2d53df70e14825d7031f3a8c84e","claim":"Marcum LLP resigned as auditor of UNIVERSAL SAFETY PRODUCTS, INC..","evidence_excerpt":"(“ CBIZ ”) acquired the attest business of Marcum LLP (“ Marcum ”). Accordingly, on June 2, 2025, as a result of the acquisition, Marcum resigned as the named audit firm of Universal Safety Products, Inc., formerly “Universal","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/102109/000110465925057416/0001104659-25-057416-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Marcum LLP"},{"label":"Successor","value":"CBIZ CPAs P.C."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}