{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-24-087815","form_type":"8-K","ticker":null,"cik":"0001851860","company_name":"SMART FOR LIFE, INC.","filed_at":"2024-10-15T23:59:59+00:00","discovered_at":"2026-05-14T18:03:10.056804+00:00","generated_at":"2026-05-30T14:42:56.038509+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.35,"calibrated_materiality_score":0.35,"confidence":"high","headline":"Smart for Life dismisses RBSM LLP, engages TAAD LLP as new independent auditor","bullets":["Dismissed RBSM LLP effective Oct 10, 2024; audit committee approved dismissal and engagement of TAAD LLP.","RBSM's 2023 audit report included a going concern explanatory paragraph; no disagreements or reportable events.","TAAD LLP appointed for fiscal year ending Dec 31, 2024; no prior consultations on accounting principles or disagreements.","Company's common stock delisted from Nasdaq on Sept 19, 2024, now trades on OTC Pink under SMFL."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-24-087815","json":"https://secwatch.observer/filing/0001213900-24-087815.json","markdown":"https://secwatch.observer/filing/0001213900-24-087815.md","text":"https://secwatch.observer/filing/0001213900-24-087815.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1851860/000121390024087815/0001213900-24-087815-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1851860/000121390024087815/ea0217647-8k_smart.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-30T14:42:56.038509+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":"741682c1f5621c5a12210460c214025b131e8063","claim":"SMART FOR LIFE, INC. engaged TAAD LLP as its auditor.","evidence_excerpt":"he Company engaged TAAD LLP (“TAAD”) as the Company’s independent registered public accounting firm for the year ending","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1851860/000121390024087815/0001213900-24-087815-index.htm","confidence":0.95,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"TAAD LLP"}],"fact_type":"auditor_change"},{"claim_id":"dd2335b19a8e6514b55f6c92d9f1b6d657ac6c0a","claim":"SMART FOR LIFE, INC. dismissed RBSM LLP as its auditor.","evidence_excerpt":"On October 10, 2024, Smart for Life, Inc. (the “Company”) dismissed its independent registered public accounting firm, RBSM LLP (“RBSM”).","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1851860/000121390024087815/0001213900-24-087815-index.htm","confidence":0.95,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"RBSM LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}