{"schema_version":"secwatch.filing_event.v1","accession":"0001171843-24-006509","form_type":"8-K","ticker":"CLFD","cik":"0000796505","company_name":"Clearfield, Inc.","filed_at":"2024-11-21T23:59:59+00:00","discovered_at":"2026-05-14T18:03:11.037650+00:00","generated_at":"2026-05-29T21:25:26.413961+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Clearfield dismisses Baker Tilly, hires Deloitte as auditor effective Nov 18, 2024","bullets":["Audit Committee dismissed Baker Tilly (auditor since 2013) after competitive evaluation; Deloitte & Touche LLP engaged.","No disagreements or reportable events between Clearfield and Baker Tilly in FY2023, FY2024, or subsequent interim period.","Baker Tilly's audit reports for FY2023 and FY2024 were unqualified with no adverse opinion or modification.","Deloitte engagement approved Nov 18, 2024; no prior consultations on accounting principles or disagreements."],"urls":{"canonical":"https://secwatch.observer/filing/0001171843-24-006509","json":"https://secwatch.observer/filing/0001171843-24-006509.json","markdown":"https://secwatch.observer/filing/0001171843-24-006509.md","text":"https://secwatch.observer/filing/0001171843-24-006509.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/796505/000117184324006509/0001171843-24-006509-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/796505/000117184324006509/f8k_111824.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-29T21:25:26.413961+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}