{"schema_version":"secwatch.filing_event.v1","accession":"0001214659-25-008945","form_type":"8-K","ticker":"GTIM","cik":"0000825324","company_name":"Good Times Restaurants Inc.","filed_at":"2025-06-06T23:59:59+00:00","discovered_at":"2026-05-14T18:02:51.409768+00:00","generated_at":"2026-05-19T19:11:38.049405+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.25,"calibrated_materiality_score":0.25,"confidence":"high","headline":"Good Times Restaurants appoints Baker Tilly as new auditor after Moss Adams merger","bullets":["Moss Adams merged with Baker Tilly US, LLP effective June 3, 2025; Baker Tilly becomes successor auditor.","Audit committee approved Baker Tilly as independent registered public accounting firm on June 6, 2025.","No disagreements or reportable events with Moss Adams during fiscal years 2023, 2024, or interim period through June 3, 2025.","Prior audit reports on financial statements for fiscal years 2024 and 2023 were unqualified."],"urls":{"canonical":"https://secwatch.observer/filing/0001214659-25-008945","json":"https://secwatch.observer/filing/0001214659-25-008945.json","markdown":"https://secwatch.observer/filing/0001214659-25-008945.md","text":"https://secwatch.observer/filing/0001214659-25-008945.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/825324/000121465925008945/0001214659-25-008945-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/825324/000121465925008945/o662558k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-19T19:11:38.049405+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":"8348eb86d3a21e5631a7ab1aa54cf74283a279aa","claim":"Moss Adams LLP resigned as auditor of Good Times Restaurants Inc..","evidence_excerpt":"estaurants Inc., (the \"Company\") was notified that Moss Adams LLP (\"Moss Adams\"), the Company's independent registered public accounting firm, merged with Baker Tilly US, LLP effective on June 3, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/825324/000121465925008945/0001214659-25-008945-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Moss Adams LLP"},{"label":"Successor","value":"Baker Tilly US, LLP"}],"fact_type":"auditor_change"},{"claim_id":"bb7fe09b6640ad3665d85a83605f699c40bf55ea","claim":"Good Times Restaurants Inc. engaged Baker Tilly US, LLP as its auditor.","evidence_excerpt":"the Audit Committee of the Company’s Board of Directors approved the appointment of Baker Tilly, as the successor to Moss Adams, 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/825324/000121465925008945/0001214659-25-008945-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"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}