{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-23-300346","form_type":"8-K","ticker":null,"cik":"0000931584","company_name":"UNIVERSAL STAINLESS & ALLOY PRODUCTS INC","filed_at":"2023-12-21T23:59:59+00:00","discovered_at":"2026-05-14T18:03:32.450478+00:00","generated_at":"2026-06-07T09:38:54.214750+00:00","sec_items":["4.01","8.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Universal Stainless names EisnerAmper as new auditor, replacing Baker Tilly","bullets":["EisnerAmper appointed for FY2023, effective Dec. 14, 2023; Baker Tilly resigned Nov. 7, 2023.","Audit committee unanimously approved the change; no disagreements with prior auditor on accounting or audit scope.","CEO Christopher Zimmer highlighted EisnerAmper's service quality and fit with growth strategy."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-23-300346","json":"https://secwatch.observer/filing/0001193125-23-300346.json","markdown":"https://secwatch.observer/filing/0001193125-23-300346.md","text":"https://secwatch.observer/filing/0001193125-23-300346.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/931584/000119312523300346/0001193125-23-300346-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/931584/000119312523300346/d454447d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T09:38:54.214750+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":"aae74c754745ce3872ea1ae308fbd8f2bd68683f","claim":"UNIVERSAL STAINLESS & ALLOY PRODUCTS INC engaged EisnerAmper LLP as its auditor.","evidence_excerpt":"On December 14, 2023, the Audit Committee of the Board of Directors (the “Audit Committee”) of Universal Stainless & Allow Products, Inc. (the “Company”) engaged EisnerAmper LLP (“EisnerAmper”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/931584/000119312523300346/0001193125-23-300346-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"EisnerAmper LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}