{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-23-007740","form_type":"8-K","ticker":null,"cik":"0000922612","company_name":"SCHMITT INDUSTRIES INC","filed_at":"2023-02-03T23:59:59+00:00","discovered_at":"2026-05-14T18:03:48.598366+00:00","generated_at":"2026-06-20T01:34:34.319840+00:00","sec_items":["5.02","4.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Schmitt Industries CFO resigns for new role; auditor UHY resigns with unpaid balance","bullets":["CFO Philip Bosco resigned effective Feb 5, 2023, to join another company.","Auditor UHY LLP resigned effective Dec 23, 2022; unpaid balance for services remains.","No successor CFO or replacement auditor named in the filing."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-23-007740","json":"https://secwatch.observer/filing/0001213900-23-007740.json","markdown":"https://secwatch.observer/filing/0001213900-23-007740.md","text":"https://secwatch.observer/filing/0001213900-23-007740.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/922612/000121390023007740/0001213900-23-007740-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/922612/000121390023007740/ea172632-8k_schmitt.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-20T01:34:34.319840+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":"89c8164b4b12134367fc4086bd6ce9b24e5250d0","claim":"UHY LLP resigned as auditor of SCHMITT INDUSTRIES INC.","evidence_excerpt":"(the “Registrant”) accepted his resignation, effective February 5, 2023. Item 4.01 Changes in Registrant’s Certifying Accountant. On December 23, 2022, UHY LLP (“UHY”), the independent registered public accounting firm to Schmitt Industries, Inc.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/922612/000121390023007740/0001213900-23-007740-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"UHY LLP"}],"fact_type":"auditor_change"},{"claim_id":"07c9f27bc6","claim":"Philip Bosco resigned as Chief Financial Officer at SCHMITT INDUSTRIES INC.","evidence_excerpt":"On January 23, 2023, Mr. Philip Bosco tendered his resignation from his Chief Financial Officer position due to accepting a new position at a different company.","evidence_source":"SEC 8-K Item 5.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/922612/000121390023007740/0001213900-23-007740-index.htm","confidence":1.0,"family_label":"Executive change","details":[{"label":"Action","value":"resigned"},{"label":"Role","value":"Chief Financial Officer"}],"fact_type":"executive_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}