{"schema_version":"secwatch.filing_event.v1","accession":"0001185185-23-000774","form_type":"8-K","ticker":"FEIM","cik":"0000039020","company_name":"FREQUENCY ELECTRONICS INC","filed_at":"2023-08-01T23:59:59+00:00","discovered_at":"2026-05-14T18:03:36.342251+00:00","generated_at":"2026-06-12T19:29:50.843919+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.35,"calibrated_materiality_score":0.35,"confidence":"high","headline":"Frequency Electronics dismisses BDO, appoints Grant Thornton as auditor","bullets":["Audit Committee chose not to renew BDO engagement; dismissal effective July 27, 2023.","Grant Thornton appointed as new independent registered public accounting firm same date.","BDO's reports on FY 2022 and 2023 financials had no adverse opinion or qualifications.","No disagreements or reportable events except previously disclosed material weaknesses, now remediated as of April 30, 2023.","Auditor change follows competitive review process and evaluation of audit fees and costs."],"urls":{"canonical":"https://secwatch.observer/filing/0001185185-23-000774","json":"https://secwatch.observer/filing/0001185185-23-000774.json","markdown":"https://secwatch.observer/filing/0001185185-23-000774.md","text":"https://secwatch.observer/filing/0001185185-23-000774.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/39020/000118518523000774/0001185185-23-000774-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/39020/000118518523000774/freqelec20230801_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-12T19:29:50.843919+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":"63174d0a4fdd6f52a89ce10cba65d13ddd31890d","claim":"FREQUENCY ELECTRONICS INC engaged Grant Thornton LLP as its auditor.","evidence_excerpt":"(b) Appointment of New Independent Registered Public Accounting Firm On July 27, 2023, the Audit Committee approved the appointment of Grant Thornton LLP (“ Grant Thornton ”) as the Company’s new independent registered public accounting firm, effective upon dismissal of BDO.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/39020/000118518523000774/0001185185-23-000774-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Grant Thornton LLP"}],"fact_type":"auditor_change"},{"claim_id":"9f9bed51a3bd4eb080b88fbf8d650b67dae1d7d9","claim":"FREQUENCY ELECTRONICS INC dismissed BDO USA, P.A. as its auditor.","evidence_excerpt":"The Company notified BDO on July 28, 2023 that it would be dismissed as the Company’s independent registered public accounting firm, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/39020/000118518523000774/0001185185-23-000774-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BDO USA, P.A."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}