{"schema_version":"secwatch.filing_event.v1","accession":"0001195734-25-000032","form_type":"8-K/A","ticker":null,"cik":"0001195734","company_name":"POTBELLY CORP","filed_at":"2025-03-12T23:59:59+00:00","discovered_at":"2026-05-14T18:03:03.106901+00:00","generated_at":"2026-05-24T22:06:23.253602+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Potbelly confirms Deloitte dismissal on March 6, 2025; no audit disagreements","bullets":["Deloitte dismissed as independent auditor effective March 6, 2025, after completing FY2024 audit.","No disagreements or reportable events with Deloitte during FY2024, FY2023, and interim through March 6, 2025.","Deloitte's reports for FY2024 and FY2023 were unqualified with no adverse opinions.","KPMG appointed for FY2025 (ending Dec 27, 2025) subject to client acceptance procedures.","No consultations with KPMG prior to appointment on accounting or audit matters."],"urls":{"canonical":"https://secwatch.observer/filing/0001195734-25-000032","json":"https://secwatch.observer/filing/0001195734-25-000032.json","markdown":"https://secwatch.observer/filing/0001195734-25-000032.md","text":"https://secwatch.observer/filing/0001195734-25-000032.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1195734/000119573425000032/0001195734-25-000032-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1195734/000119573425000032/pbpb-20250103.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-24T22:06:23.253602+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":"167cb03153f5172aac4fd3c6861d7c5ed43c3983","claim":"POTBELLY CORP engaged KPMG as its auditor.","evidence_excerpt":"the Audit Committee of the Board of Directors of the Company selected KPMG 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/1195734/000119573425000032/0001195734-25-000032-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"KPMG"}],"fact_type":"auditor_change"},{"claim_id":"e87136a1c2633c6a05424f59e03332a033ca6c69","claim":"POTBELLY CORP dismissed Deloitte as its auditor.","evidence_excerpt":"Deloitte was dismissed as the independent registered public accounting firm for the Company.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1195734/000119573425000032/0001195734-25-000032-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Deloitte"},{"label":"Successor","value":"KPMG"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}