{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-22-023570","form_type":"8-K","ticker":"CLPR","cik":"0001649096","company_name":"Clipper Realty Inc.","filed_at":"2022-10-04T23:59:59+00:00","discovered_at":"2026-05-14T18:03:51.571335+00:00","generated_at":"2026-06-23T05:36:11.857371+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"Clipper Realty dismisses BDO, engages PKF O'Connor Davies as new auditor","bullets":["Effective September 29, 2022, dismissed BDO USA and engaged PKF O'Connor Davies for fiscal year 2022.","No disagreements with BDO on accounting principles or audit scope during 2020-2021 and interim periods.","Prior material weakness in internal controls (2020) was remediated before issuance of 2021 10-K.","No consultations with PKF on accounting or audit matters before engagement.","BDO's audit reports for 2020 and 2021 were unqualified with no adverse opinions."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-22-023570","json":"https://secwatch.observer/filing/0001437749-22-023570.json","markdown":"https://secwatch.observer/filing/0001437749-22-023570.md","text":"https://secwatch.observer/filing/0001437749-22-023570.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1649096/000143774922023570/0001437749-22-023570-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1649096/000143774922023570/clpr20221004_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-23T05:36:11.857371+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"}