{"schema_version":"secwatch.filing_event.v1","accession":"0001387131-23-012626","form_type":"8-K","ticker":"DROR","cik":"0001282980","company_name":"Dror Ortho-Design, Inc.","filed_at":"2023-10-24T23:59:59+00:00","discovered_at":"2026-05-14T18:03:28.525012+00:00","generated_at":"2026-06-09T13:31:15.944462+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"Dror Ortho-Design dismisses auditor Sadler, Gibb; appoints Barzily And Co.","bullets":["Dismissed Sadler, Gibb & Associates as independent auditor effective Oct 18, 2023.","Appointed Barzily And Co., CPA's as new auditor effective Oct 24, 2023 for FY 2023.","Prior Sadler reports included a going-concern explanatory paragraph for 2021-2022.","Management identified a material weakness in internal control over financial reporting (segregation of duties).","No disagreements with Sadler on accounting principles or audit scope during the period."],"urls":{"canonical":"https://secwatch.observer/filing/0001387131-23-012626","json":"https://secwatch.observer/filing/0001387131-23-012626.json","markdown":"https://secwatch.observer/filing/0001387131-23-012626.md","text":"https://secwatch.observer/filing/0001387131-23-012626.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1282980/000138713123012626/0001387131-23-012626-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1282980/000138713123012626/dror_8k-101823.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-09T13:31:15.944462+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":"03fa5c1070df52605e34e4643996c6fbb340c9cc","claim":"Dror Ortho-Design, Inc. dismissed Sadler, Gibb & Associates, LLC as its auditor.","evidence_excerpt":"On October 18, 2023, the Board of Directors (the “Board”) of Dror Ortho-Design, Inc. (the “Company”) dismissed Sadler, Gibb & Associates, LLC (“Sadler”) as the Company’s independent registered public accounting firm, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1282980/000138713123012626/0001387131-23-012626-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Sadler, Gibb & Associates, LLC"}],"fact_type":"auditor_change"},{"claim_id":"724be66237012a129749138bb7ce870a5fc6910e","claim":"Dror Ortho-Design, Inc. engaged Barzily And Co., CPA’s as its auditor.","evidence_excerpt":"On October 24, 2023, the Board engaged Barzily And Co., CPA’s (“Barzily”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1282980/000138713123012626/0001387131-23-012626-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Barzily And Co., CPA’s"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}