{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-24-060706","form_type":"8-K","ticker":"CDXS","cik":"0001200375","company_name":"CODEXIS, INC.","filed_at":"2024-03-06T23:59:59+00:00","discovered_at":"2026-05-14T18:03:23.587674+00:00","generated_at":"2026-06-05T02:22:40.310537+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Codexis dismisses BDO as auditor, appoints KPMG effective Feb 29, 2024","bullets":["Audit Committee dismissed BDO USA, P.C. as independent registered public accounting firm on February 29, 2024.","BDO's reports for fiscal years 2022 and 2023 were unqualified; no adverse opinion or modification.","No disagreements existed between Codexis and BDO on accounting principles or audit scope during the period.","A material weakness in revenue recognition controls was identified in Q1 2022 but remediated by Q4 2022.","KPMG LLP was appointed as the new independent auditor for the fiscal year ending December 31, 2024."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-24-060706","json":"https://secwatch.observer/filing/0001193125-24-060706.json","markdown":"https://secwatch.observer/filing/0001193125-24-060706.md","text":"https://secwatch.observer/filing/0001193125-24-060706.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1200375/000119312524060706/0001193125-24-060706-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1200375/000119312524060706/d799541d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-05T02:22:40.310537+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":"97b8d2252e46155a66ca1d34f83ddd1628343dca","claim":"CODEXIS, INC. dismissed BDO USA, P.C. as its auditor.","evidence_excerpt":"On February 29, 2024, the Audit Committee (the “Audit Committee”) of the Board of Directors of Codexis, Inc. (the “Company”) dismissed BDO USA, P.C. (“BDO”) 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/1200375/000119312524060706/0001193125-24-060706-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BDO USA, P.C."},{"label":"Successor","value":"KPMG LLP"}],"fact_type":"auditor_change"},{"claim_id":"ccd62fa5c8753aa30bb40184193ea445eecdfbf8","claim":"CODEXIS, INC. engaged KPMG LLP as its auditor.","evidence_excerpt":"On February 29, 2024, the Audit Committee approved the engagement of KPMG LLP (“KPMG”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2024.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1200375/000119312524060706/0001193125-24-060706-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"KPMG LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}