{"schema_version":"secwatch.filing_event.v1","accession":"0001174947-25-001258","form_type":"8-K","ticker":"ESP","cik":"0000033533","company_name":"ESPEY MFG & ELECTRONICS CORP","filed_at":"2025-10-01T23:59:59+00:00","discovered_at":"2026-05-14T18:02:41.721658+00:00","generated_at":"2026-05-17T05:09:51.436907+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Espey Mfg. appoints WithumSmith+Brown as new auditor for FY2026","bullets":["Engaged WithumSmith+Brown, PC effective September 30, 2025 to audit FY2026 financial statements.","Successor to Freed Maxick, P.C. which joined Withum on August 1, 2025.","No reported disagreement with prior auditor; change stems from practice combination."],"urls":{"canonical":"https://secwatch.observer/filing/0001174947-25-001258","json":"https://secwatch.observer/filing/0001174947-25-001258.json","markdown":"https://secwatch.observer/filing/0001174947-25-001258.md","text":"https://secwatch.observer/filing/0001174947-25-001258.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/33533/000117494725001258/0001174947-25-001258-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/33533/000117494725001258/form8k-34742_esp.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T05:09:51.436907+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":"1120eed02011ac661bf70ef3fcd26ab479b7d115","claim":"ESPEY MFG & ELECTRONICS CORP engaged WithumSmith+Brown, PC as its auditor.","evidence_excerpt":"On September 30, 2025, the Company engaged WithumSmith+Brown, PC (“Withum”) to audit the Company’s financial statements for the year ending June 30, 2026.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/33533/000117494725001258/0001174947-25-001258-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001288469-26-000045","ticker":"MXL","company_name":"MAXLINEAR, INC","filed_at":"2026-06-01T20:35:55+00:00","headline":"MaxLinear dismisses Grant Thornton, appoints KPMG as auditor for FY2026","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.5,"calibrated_materiality_score":0.5,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001288469-26-000045","json":"https://secwatch.observer/filing/0001288469-26-000045.json","markdown":"https://secwatch.observer/filing/0001288469-26-000045.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1288469/000128846926000045/0001288469-26-000045-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1288469/000128846926000045/mxl-20260528.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On September 30, 2025, the Company engaged WithumSmith+Brown, PC (“Withum”) to audit the Company’s financial statements for the year ending June 30, 2026.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/33533/000117494725001258/0001174947-25-001258-index.htm","comparable_excerpt":"On May 28, 2026 (the “Effective Date”), MaxLinear, Inc. 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