{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-23-001495","form_type":"8-K","ticker":"DUKR","cik":"0001638911","company_name":"DUKE Robotics Corp.","filed_at":"2023-01-09T23:59:59+00:00","discovered_at":"2026-05-14T18:03:45.956016+00:00","generated_at":"2026-06-20T17:53:59.125153+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":"UAS Drone Corp. dismisses Halperin Ilanit, appoints KPMG Israel as new auditor","bullets":["Dismissed Halperin Ilanit CPA on Jan 6, 2023; no disagreements or reportable events in 2021/2020.","Appointed Somekh Chaikin (member of KPMG) as new independent auditor effective same date.","Prior audit reports for 2020 had going concern explanatory paragraph; no other qualifications.","Former auditor provided letter agreeing with disclosures, filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-23-001495","json":"https://secwatch.observer/filing/0001213900-23-001495.json","markdown":"https://secwatch.observer/filing/0001213900-23-001495.md","text":"https://secwatch.observer/filing/0001213900-23-001495.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1638911/000121390023001495/0001213900-23-001495-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1638911/000121390023001495/ea171204-8k_uasdrone.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-20T17:53:59.125153+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":"2281f7d2bfedd3d898c37230805e8f15b7f7e3b2","claim":"DUKE Robotics Corp. dismissed Halperin Ilanit CPA as its auditor.","evidence_excerpt":"On January 6, 2023, the Board of Directors, or the Board, of UAS Drone Corp., or the Company, dismissed Halperin Ilanit CPA, or the Former Auditor, 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/1638911/000121390023001495/0001213900-23-001495-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Halperin Ilanit CPA"}],"fact_type":"auditor_change"},{"claim_id":"42c90770ccb0c6a355de158658f75ba211f43276","claim":"DUKE Robotics Corp. engaged Somekh Chaikin as its auditor.","evidence_excerpt":"On January 6, 2023, the Board approved the engagement of Somekh Chaikin, a member firm of KPMG International, or the New Auditor, as the Company’s independent registered public accounting firm, effective upon the effectiveness of the dismissal of the Former Auditor.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1638911/000121390023001495/0001213900-23-001495-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Somekh Chaikin"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}