{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-26-026824","form_type":"8-K","ticker":"GENC","cik":"0000064472","company_name":"GENCOR INDUSTRIES INC","filed_at":"2026-01-28T23:59:59+00:00","discovered_at":"2026-05-14T18:02:37.473663+00:00","generated_at":"2026-05-16T07:11:42.354733+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Gencor Industries dismisses BPB, appoints CRI as auditor after CRI acquires BPB's capital markets practice","bullets":["Board dismissed BPB and appointed CRI effective Jan 27, 2026, following CRI's asset acquisition of BPB's capital markets practice on Jan 1, 2026.","BPB's audit reports for FY2024 and FY2025 had no adverse opinion or disclaimer except an adverse opinion on internal control over financial reporting for both years.","Adverse opinions on internal control were due to material weaknesses in ITGCs, user access, change management, third-party controls, and period-end close processes.","No disagreements or reportable events occurred during the fiscal years ended Sep 30, 2024 and 2025 or the subsequent interim period through Jan 27, 2026.","BPB provided a letter to the SEC agreeing with the statements in the filing."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-026824","json":"https://secwatch.observer/filing/0001193125-26-026824.json","markdown":"https://secwatch.observer/filing/0001193125-26-026824.md","text":"https://secwatch.observer/filing/0001193125-26-026824.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/64472/000119312526026824/0001193125-26-026824-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/64472/000119312526026824/d22980d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T07:11:42.354733+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":"2676378f484475e0297ee4a79acd295d7babe4a1","claim":"GENCOR INDUSTRIES INC engaged Carr, Riggs & Ingram, L.L.C. as its auditor.","evidence_excerpt":"Gencor Industries, Inc., (the “Company”) was notified that Carr, Riggs & Ingram, L.L.C. (“CRI”) acquired, effective as of January 1, 2026, certain assets related to the capital markets practice of Berkowitz Pollack Brant Advisors + CPAs, LLP (“BPB”). As a result, on January 27, 2026, the Board of Directors of the Company (the “Board”), upon recommendation by the Audit Committee of the Board of the Company (the “Committee”), dismissed BPB and appointed CRI to serve 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/64472/000119312526026824/0001193125-26-026824-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Carr, Riggs & Ingram, L.L.C."}],"fact_type":"auditor_change"},{"claim_id":"ea25b3ec17f7ed7ef6f4004441c9deaaa744d044","claim":"GENCOR INDUSTRIES INC dismissed Berkowitz Pollack Brant Advisors + CPAs, LLP as its auditor.","evidence_excerpt":"(“CRI”) acquired, effective as of January 1, 2026, certain assets related to the capital markets practice of Berkowitz Pollack Brant Advisors + CPAs, LLP (“BPB”). As a result, on January 27, 2026, the Board of Directors of the Company (the “Board”), upon recommendation by the Audit Committee of the Board of the Company (the “Committee”), dismissed BPB and appointed CRI to serve 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/64472/000119312526026824/0001193125-26-026824-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Berkowitz Pollack Brant Advisors + CPAs, LLP"},{"label":"Successor","value":"Carr, Riggs & Ingram, L.L.C."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}