{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-26-041070","form_type":"8-K","ticker":"CYN","cik":"0001874097","company_name":"Cyngn Inc.","filed_at":"2026-04-07T23:59:59+00:00","discovered_at":"2026-05-14T18:02:33.202249+00:00","generated_at":"2026-05-15T07:06:37.980831+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Cyngn appoints Baker Tilly as new auditor, cites material weakness in internal controls","bullets":["Appointed Baker Tilly US, LLP as independent auditor, replacing CBIZ CPAs P.C., effective April 3, 2026.","No disagreements with CBIZ on accounting principles or disclosure; reportable event: material weakness in internal controls.","Material weakness related to ineffective oversight of third parties and lack of technical expertise for complex accounting transaction, as reported in 2025 10-K.","CBIZ provided letter to SEC dated April 3, 2026 agreeing with Company's statements (Exhibit 16.1)."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-041070","json":"https://secwatch.observer/filing/0001213900-26-041070.json","markdown":"https://secwatch.observer/filing/0001213900-26-041070.md","text":"https://secwatch.observer/filing/0001213900-26-041070.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1874097/000121390026041070/0001213900-26-041070-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1874097/000121390026041070/ea0285300-8k_cyngn.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T07:06:37.980831+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":"1d911614cb0b9d10a3d9e15d69be456a637f2955","claim":"Cyngn Inc. engaged Baker Tilly US, LLP as its auditor.","evidence_excerpt":"approved the proposed appointment of Baker Tilly US, LLP (“Baker Tilly”) as the Company’s independent registered public accounting firm","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1874097/000121390026041070/0001213900-26-041070-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Baker Tilly US, LLP"}],"fact_type":"auditor_change"},{"claim_id":"7928d2367f0723232697cbccfe889a21108fb601","claim":"Cyngn Inc. dismissed CBIZ CPAs P.C. as its auditor.","evidence_excerpt":"dismissing the Company’s previous independent public accounting firm, CBIZ CPAs P.C.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1874097/000121390026041070/0001213900-26-041070-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"CBIZ CPAs P.C."},{"label":"Successor","value":"Baker Tilly US, LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}