{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-26-091652","form_type":"8-K","ticker":"SBIG","cik":"0001801602","company_name":"SpringBig Holdings, Inc.","filed_at":"2026-08-19T20:01:41+00:00","discovered_at":"2026-08-19T20:03:01.451401+00:00","generated_at":"2026-08-19T20:03:10.853126+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"SpringBig dismisses Withum, appoints VMCPA as independent auditor effective July 30, 2026","bullets":["On July 30, 2026, Audit Committee dismissed WithumSmith+Brown, PC (Withum) as independent registered public accounting firm, effective immediately.","Withum's audit reports for FY2024 and FY2025 were unqualified but included a going concern explanatory paragraph citing accumulated deficit, working capital deficit, and note payable maturity.","No disagreements or reportable events occurred; material weaknesses in ICFR disclosed for FY2024 were remediated as of December 31, 2025.","VMCPA (Victor Mokuolu, CPA PLLC) appointed as new independent accounting firm, effective July 30, 2026; no prior consultations made."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-091652","json":"https://secwatch.observer/filing/0001213900-26-091652.json","markdown":"https://secwatch.observer/filing/0001213900-26-091652.md","text":"https://secwatch.observer/filing/0001213900-26-091652.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1801602/000121390026091652/0001213900-26-091652-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1801602/000121390026091652/ea0302750-8k_spring.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-08-19T20:03:10.853126+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"}