{"schema_version":"secwatch.filing_event.v1","accession":"0001185185-25-000357","form_type":"8-K","ticker":null,"cik":"0000096885","company_name":"TEL INSTRUMENT ELECTRONICS CORP","filed_at":"2025-04-29T23:59:59+00:00","discovered_at":"2026-05-14T18:02:51.927074+00:00","generated_at":"2026-05-23T04:36:56.112975+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.2,"calibrated_materiality_score":0.2,"confidence":"high","headline":"Tel-Instrument Electronics engages CBIZ as new auditor after Marcum's attest business acquisition","bullets":["Marcum LLP resigned as independent auditor on April 29, 2025, because its attest business was acquired by CBIZ CPAs P.C.","Audit Committee approved engagement of CBIZ CPAs P.C. as successor independent registered public accounting firm.","No disagreements or reportable events occurred with Marcum during the past two fiscal years or interim period.","Prior material weakness in internal control over inventory valuation (previously disclosed in Form 10-K) was noted again."],"urls":{"canonical":"https://secwatch.observer/filing/0001185185-25-000357","json":"https://secwatch.observer/filing/0001185185-25-000357.json","markdown":"https://secwatch.observer/filing/0001185185-25-000357.md","text":"https://secwatch.observer/filing/0001185185-25-000357.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/96885/000118518525000357/0001185185-25-000357-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/96885/000118518525000357/tikk8k042925.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-23T04:36:56.112975+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":"25f57f073371512b94377ee961308813fa4b4f25","claim":"TEL INSTRUMENT ELECTRONICS CORP engaged CBIZ CPAs P.C. as its auditor.","evidence_excerpt":"engaged CBIZ CPAs P.C. as the Company’s independent registered public accounting firm","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/96885/000118518525000357/0001185185-25-000357-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":"f3dde58c09e8cf1e936b6f344c4d458a22471b7a","claim":"Marcum LLP resigned as auditor of TEL INSTRUMENT ELECTRONICS CORP.","evidence_excerpt":"received notice from Marcum LLP (“Marcum”) that Marcum resigned as the Company’s independent registered public accounting firm","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/96885/000118518525000357/0001185185-25-000357-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"}