{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-23-058873","form_type":"8-K","ticker":"CBAT","cik":"0001117171","company_name":"CBAK Energy Technology, Inc.","filed_at":"2023-07-21T23:59:59+00:00","discovered_at":"2026-05-14T18:03:33.179279+00:00","generated_at":"2026-06-13T04:48:08.853207+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"CBAK Energy dismisses Centurion ZD CPA, appoints ARK Pro CPA as new auditor","bullets":["Board dismissed Centurion ZD CPA & Co. effective July 18, 2023; appointed ARK Pro CPA & Co. for FY 2023.","Centurion's reports had no adverse opinion except a going concern explanatory paragraph.","Two material weaknesses in internal control over financial reporting previously disclosed: lack of policies and insufficient skilled accounting personnel.","No disagreements or reportable events (other than material weaknesses) with Centurion during 2022-2023 interim period.","New auditor ARK Pro subject to completion of client acceptance procedures."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-23-058873","json":"https://secwatch.observer/filing/0001213900-23-058873.json","markdown":"https://secwatch.observer/filing/0001213900-23-058873.md","text":"https://secwatch.observer/filing/0001213900-23-058873.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1117171/000121390023058873/0001213900-23-058873-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1117171/000121390023058873/ea182106-8k_cbakenergy.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-13T04:48:08.853207+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":"200e7624bd101d7c0e6e1b0b1fa012fbec37bab3","claim":"CBAK Energy Technology, Inc. engaged ARK Pro CPA & Co as its auditor.","evidence_excerpt":"On July 18, 2023, the Board of Directors of the Company approved the appointment of ARK Pro CPA & Co (“ARK”) as its independent registered public accounting firm for the fiscal year ending December 31, 2023, subject to ARK’s completion of their client acceptance procedures.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1117171/000121390023058873/0001213900-23-058873-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"ARK Pro CPA & Co"}],"fact_type":"auditor_change"},{"claim_id":"49097d3b021b6c04e8e374edc803f3b41a63ba4b","claim":"CBAK Energy Technology, Inc. dismissed Centurion ZD CPA & Co. as its auditor.","evidence_excerpt":"On July 18, 2023, the Board of Directors of CBAK Energy Technology, Inc. (the “Company”) approved the dismissal of Centurion ZD CPA & Co. (“Centurion”) as independent registered public accounting firm of the Company, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1117171/000121390023058873/0001213900-23-058873-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Centurion ZD CPA & Co."},{"label":"Successor","value":"ARK Pro CPA & Co"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}