{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-23-016030","form_type":"8-K","ticker":"TCX","cik":"0000909494","company_name":"TUCOWS INC /PA/","filed_at":"2023-05-30T23:59:59+00:00","discovered_at":"2026-05-14T18:03:42.751514+00:00","generated_at":"2026-06-14T12:19:23.137569+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Tucows auditor KPMG resigns; Deloitte appointed; material weakness persists","bullets":["KPMG resigned as auditor on May 23, 2023 at company's request, effective immediately.","KPMG's 2022 audit included adverse opinion on internal controls due to material weakness in cost capitalization.","No accounting disagreements between Tucows and KPMG during 2021-2022 and through resignation.","Deloitte appointed as new independent auditor for fiscal year 2023, subject to standard acceptance procedures.","Material weakness in capitalization of costs (Ting fiber, labor inputs) not fully remediated as of March 31, 2023."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-23-016030","json":"https://secwatch.observer/filing/0001437749-23-016030.json","markdown":"https://secwatch.observer/filing/0001437749-23-016030.md","text":"https://secwatch.observer/filing/0001437749-23-016030.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/909494/000143774923016030/0001437749-23-016030-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/909494/000143774923016030/tcx20230524_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-14T12:19:23.137569+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":"42abe4cc3d3b1b380f9c09a02df3e52f28c24c24","claim":"TUCOWS INC /PA/ engaged Deloitte LLP as its auditor.","evidence_excerpt":"On May 23, 2023, the Committee appointed Deloitte LLP (“ Deloitte ”) 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/909494/000143774923016030/0001437749-23-016030-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Deloitte LLP"}],"fact_type":"auditor_change"},{"claim_id":"cd04876de0cf8afe748bdb154a988e3e6a083258","claim":"KPMG LLP resigned as auditor of TUCOWS INC /PA/.","evidence_excerpt":"On May 23, 2023, KPMG LLP (\" KPMG \") resigned as Tucows Inc.'s (the “ Company ”) independent registered public accounting firm, at the Company's request","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/909494/000143774923016030/0001437749-23-016030-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"KPMG LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}