{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-22-081423","form_type":"8-K","ticker":null,"cik":"0001536394","company_name":"U.S. Lighting Group, Inc.","filed_at":"2022-12-20T23:59:59+00:00","discovered_at":"2026-05-14T18:03:51.073256+00:00","generated_at":"2026-06-21T01:44:50.064063+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.25,"calibrated_materiality_score":0.25,"confidence":"high","headline":"U.S. Lighting Group appoints Marcum LLP as new independent auditor effective Dec 12, 2022","bullets":["Engaged Marcum LLP as independent registered public accounting firm for audit of financial statements effective December 12, 2022.","No prior consultations with Marcum on accounting principles, completed/proposed transactions, or audit opinions before engagement.","No disagreements or reportable events between company and former auditor during past two fiscal years or subsequent interim period."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-22-081423","json":"https://secwatch.observer/filing/0001213900-22-081423.json","markdown":"https://secwatch.observer/filing/0001213900-22-081423.md","text":"https://secwatch.observer/filing/0001213900-22-081423.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1536394/000121390022081423/0001213900-22-081423-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1536394/000121390022081423/ea170507-8k_uslighting.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-21T01:44:50.064063+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":"6077635669a59c75cb695587bd06ad3749b70ee7","claim":"U.S. Lighting Group, Inc. engaged Marcum LLP as its auditor.","evidence_excerpt":"Effective December 12, 2022, US Lighting Group, Inc. (the \"Company\") engaged Marcum LLP to serve as the Company’s independent registered public accounting firm to audit the Company’s financial statements.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1536394/000121390022081423/0001213900-22-081423-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Marcum LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}