{"schema_version":"secwatch.filing_event.v1","accession":"0001171843-24-006461","form_type":"8-K","ticker":null,"cik":"0001838128","company_name":"Lowell Farms Inc.","filed_at":"2024-11-19T23:59:59+00:00","discovered_at":"2026-05-14T18:03:09.951611+00:00","generated_at":"2026-05-29T22:38:12.297653+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":"Lowell Farms' auditor GreenGrowth CPAs resigns; company seeking replacement","bullets":["GGCPA resigned on Nov 15, 2024 due to decision to stop auditing Canadian public companies.","No adverse opinions, disclaimers, or disagreements with GGCPA in past two fiscal years.","Company is currently interviewing prospective independent accountants for the role.","GGCPA provided a letter agreeing with the 8-K disclosures."],"urls":{"canonical":"https://secwatch.observer/filing/0001171843-24-006461","json":"https://secwatch.observer/filing/0001171843-24-006461.json","markdown":"https://secwatch.observer/filing/0001171843-24-006461.md","text":"https://secwatch.observer/filing/0001171843-24-006461.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1838128/000117184324006461/0001171843-24-006461-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1838128/000117184324006461/f8k_111924.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-29T22:38:12.297653+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":"d44ca34e9313d3d20bd09b4a6fae042308971e9b","claim":"GreenGrowth CPAs resigned as auditor of Lowell Farms Inc..","evidence_excerpt":"On November 15, 2024, GreenGrowth CPAs (“GGCPA”) resigned as the Registrant’s independent principal accountant to audit the Registrant’s financial statements after deciding to no longer audit Canadian public companies.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1838128/000117184324006461/0001171843-24-006461-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"GreenGrowth CPAs"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}