{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-23-037754","form_type":"8-K","ticker":null,"cik":"0001851860","company_name":"SMART FOR LIFE, INC.","filed_at":"2023-05-09T23:59:59+00:00","discovered_at":"2026-05-14T18:03:41.237168+00:00","generated_at":"2026-06-15T10:02:55.729107+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"Smart for Life replaces auditor Daszkal Bolton with CohnReznick after combination","bullets":["On May 3, 2023, Audit Committee approved engaging CohnReznick as new independent registered public accounting firm for FY2023.","Previous auditor Daszkal Bolton combined with CohnReznick; Daszkal resigned after filing 10-K for 2022.","No disagreements or reportable events between company and Daszkal during fiscal years 2021 and 2022.","No consultations with CohnReznick regarding accounting principles or audit opinions prior to engagement."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-23-037754","json":"https://secwatch.observer/filing/0001213900-23-037754.json","markdown":"https://secwatch.observer/filing/0001213900-23-037754.md","text":"https://secwatch.observer/filing/0001213900-23-037754.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1851860/000121390023037754/0001213900-23-037754-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1851860/000121390023037754/ea178241-8k_smartfor.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-15T10:02:55.729107+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":"140a560a5c13334c07dd9095185b57a5d352ee1a","claim":"SMART FOR LIFE, INC. engaged CohnReznick LLP as its auditor.","evidence_excerpt":"On May 3, 2023, upon the approval of the Audit Committee, the Company engaged CohnReznick as the Company’s new independent registered public accounting firm for the fiscal year ending December 31, 2023 and interim periods.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1851860/000121390023037754/0001213900-23-037754-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"CohnReznick LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}