{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-23-004882","form_type":"8-K","ticker":"BBCP","cik":"0001703956","company_name":"Concrete Pumping Holdings, Inc.","filed_at":"2023-02-28T23:59:59+00:00","discovered_at":"2026-05-14T18:03:46.204789+00:00","generated_at":"2026-06-18T22:24:44.035341+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":"Concrete Pumping Holdings dismisses BDO, appoints PwC; cites material weaknesses","bullets":["Dismissed BDO as auditor effective March 9, 2023; no adverse opinions on FY2022 or FY2021 financials.","Material weaknesses identified: manual journal entry review and IT user access/segregation of duties.","Appointed PricewaterhouseCoopers (PwC) as new auditor effective March 9, 2023.","No disagreements with BDO on accounting principles or audit scope during the period.","BDO letter to SEC confirming agreement with disclosures attached as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-23-004882","json":"https://secwatch.observer/filing/0001437749-23-004882.json","markdown":"https://secwatch.observer/filing/0001437749-23-004882.md","text":"https://secwatch.observer/filing/0001437749-23-004882.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1703956/000143774923004882/0001437749-23-004882-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1703956/000143774923004882/bbpp20230221_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-18T22:24:44.035341+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":"3b231cc08d076f5f49f222901442ac00dfb8bdc1","claim":"Concrete Pumping Holdings, Inc. dismissed BDO USA, LLP as its auditor.","evidence_excerpt":"☐ Item 4.01 Changes in Registrant's Certifying Accountant (a) Dismissal of Independent Registered Public Accounting Firm On February 23, 2023, the Audit Committee (the \"Audit Committee\") of the Board of Directors of Concrete Pumping Holdings, Inc. (the \"Company\") approved the dismissal of BDO USA, LLP (\"BDO\") as the Company’s independent registered public accounting firm, effective as of March 9, 2023, the anticipated filing date of the Form 10-Q for the quarter ended January 31, 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1703956/000143774923004882/0001437749-23-004882-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BDO USA, LLP"},{"label":"Successor","value":"PricewaterhouseCoopers LLP"}],"fact_type":"auditor_change"},{"claim_id":"bcb63c76542fc53e4b764638a8a04c2aac5a6f1f","claim":"Concrete Pumping Holdings, Inc. engaged PricewaterhouseCoopers LLP as its auditor.","evidence_excerpt":"(b) Engagement of New Independent Registered Public Accounting Firm On February 23, 2023, the Audit Committee approved the appointment of PricewaterhouseCoopers LLP (“PwC”) as the Company’s new independent registered public accounting firm, effective as of March 9, 2023, due to BDO completing the review of the Form 10-Q for the quarter ended January 31, 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1703956/000143774923004882/0001437749-23-004882-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"PricewaterhouseCoopers LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}