{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-23-098900","form_type":"8-K","ticker":null,"cik":"0001698113","company_name":"ID Auto, Inc.","filed_at":"2023-12-27T23:59:59+00:00","discovered_at":"2026-05-14T18:03:30.091523+00:00","generated_at":"2026-06-07T06:56:08.715328+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"PARTS iD auditor WithumSmith+Brown resigns; material weakness in internal controls cited","bullets":["WithumSmith+Brown resigned as PARTS iD's auditor on Dec 21, 2023.","No disagreements on accounting; material weakness in internal controls for complex debt/equity transactions.","2022 audit had going concern paragraph; 2021 audit was clean.","Company must find successor auditor; material weakness is a reportable event."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-23-098900","json":"https://secwatch.observer/filing/0001213900-23-098900.json","markdown":"https://secwatch.observer/filing/0001213900-23-098900.md","text":"https://secwatch.observer/filing/0001213900-23-098900.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1698113/000121390023098900/0001213900-23-098900-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1698113/000121390023098900/ea190624-8k_partsid.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T06:56:08.715328+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":"d9bbf830c75c3da015b75b36cca9197d1cfdda12","claim":"WithumSmith+Brown, PC resigned as auditor of ID Auto, Inc..","evidence_excerpt":"On December 21, 2023, WithumSmith+Brown, PC (“Withum”) resigned as the independent registered public accounting firm of PARTS iD, Inc., a Delaware corporation (the “Company”).","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1698113/000121390023098900/0001213900-23-098900-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"WithumSmith+Brown, PC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}