{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-25-030825","form_type":"8-K","ticker":"GENC","cik":"0000064472","company_name":"GENCOR INDUSTRIES INC","filed_at":"2025-02-20T23:59:59+00:00","discovered_at":"2026-05-14T18:03:06.076614+00:00","generated_at":"2026-05-26T09:50:58.787002+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Gencor Industries dismisses Forvis Mazars as auditor, cites material weaknesses in internal controls","bullets":["Dismissed Forvis Mazars on Feb 13, 2025; no disagreements with Forvis Mazars during engagement.","Engaged Berkowitz Pollack Brant Advisors + CPAs as new auditor effective Feb 20, 2025.","Material weaknesses in internal control for FY2024: IT general controls, third-party SOC reports, period-end close, and monitoring framework.","Forvis Mazars did not issue any reports on the company's financial statements or internal controls."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-25-030825","json":"https://secwatch.observer/filing/0001193125-25-030825.json","markdown":"https://secwatch.observer/filing/0001193125-25-030825.md","text":"https://secwatch.observer/filing/0001193125-25-030825.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/64472/000119312525030825/0001193125-25-030825-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/64472/000119312525030825/d870075d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-26T09:50:58.787002+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":"29231cde3b964af860bd8e7546b5b01db6d33ff6","claim":"GENCOR INDUSTRIES INC engaged Berkowitz Pollack Brant Advisors + CPAs as its auditor.","evidence_excerpt":"the Board, upon recommendation by the Audit Committee of the Board, approved the appointment of Berkowitz Pollack Brant Advisors + CPAs (“BPB”) as the Company’s new independent registered public accounting firm, which became effective on February 20, 2025 after completion of BPB’s client acceptance procedures.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/64472/000119312525030825/0001193125-25-030825-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Berkowitz Pollack Brant Advisors + CPAs"}],"fact_type":"auditor_change"},{"claim_id":"e9142b5eeaa2050043eefb3351532d552b9ce06a","claim":"GENCOR INDUSTRIES INC dismissed Forvis Mazars, LLP as its auditor.","evidence_excerpt":"On February 13, 2025, the Board of Directors of the Company (the “Board”), upon recommendation by the Audit Committee of the Board of Gencor Industries, Inc. (the “Company”) dismissed Forvis Mazars, LLP (“Forvis Mazars”) as the independent registered public accounting firm of the Company, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/64472/000119312525030825/0001193125-25-030825-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Forvis Mazars, LLP"},{"label":"Successor","value":"Berkowitz Pollack Brant Advisors + CPAs"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}