{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-24-062170","form_type":"8-K","ticker":"IMMR","cik":"0001058811","company_name":"IMMERSION CORP","filed_at":"2024-07-17T23:59:59+00:00","discovered_at":"2026-05-14T18:03:12.054461+00:00","generated_at":"2026-05-31T20:05:44.021349+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.15,"calibrated_materiality_score":0.15,"confidence":"high","headline":"Immersion replaces auditor: Frank, Rimerman out, BDO in","bullets":["Frank, Rimerman + Co. resigned as independent auditor on July 16, 2024, effective immediately.","Audit Committee appointed BDO USA, P.C. as new auditor for FY2024, effective July 17, 2024.","No accounting disagreements or reportable events occurred during the brief engagement period.","Frank, Rimerman reviewed the disclosures and agreed with the statements in this 8-K."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-24-062170","json":"https://secwatch.observer/filing/0001213900-24-062170.json","markdown":"https://secwatch.observer/filing/0001213900-24-062170.md","text":"https://secwatch.observer/filing/0001213900-24-062170.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1058811/000121390024062170/0001213900-24-062170-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1058811/000121390024062170/immr-20240716.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T20:05:44.021349+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}