{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-24-106965","form_type":"8-K","ticker":"WKHS","cik":"0001425287","company_name":"Workhorse Group Inc.","filed_at":"2024-12-09T23:59:59+00:00","discovered_at":"2026-05-14T18:03:08.421237+00:00","generated_at":"2026-05-29T05:34:45.502253+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":"Workhorse Group auditor Grant Thornton declines reappointment; material weaknesses noted","bullets":["Grant Thornton notified Workhorse on Dec 3, 2024 it will not stand for reappointment as independent auditor for FY2024.","No disagreements on accounting principles or audit scope during 2022-2024; 2023 report included going-concern emphasis.","Two material weaknesses: insufficient control precision on fair value of convertible note/warrant liability, and understaffed finance team due to cost cuts.","No new independent auditor has been engaged as of filing date; company will disclose appointment in future Form 8-K."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-24-106965","json":"https://secwatch.observer/filing/0001213900-24-106965.json","markdown":"https://secwatch.observer/filing/0001213900-24-106965.md","text":"https://secwatch.observer/filing/0001213900-24-106965.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1425287/000121390024106965/0001213900-24-106965-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1425287/000121390024106965/ea0223888-8k_workhorse.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-29T05:34:45.502253+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"}