{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-23-018982","form_type":"8-K","ticker":"CHUC","cik":"0001134765","company_name":"Charlie's Holdings, Inc.","filed_at":"2023-06-30T23:59:59+00:00","discovered_at":"2026-05-14T18:03:38.030443+00:00","generated_at":"2026-06-13T13:42:18.376019+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Charlie's Holdings appoints Mazars USA as new auditor for FY2023","bullets":["Audit Committee appointed Mazars USA LLP as independent registered public accounting firm for fiscal year ending Dec 31, 2023.","No prior consultations with Mazars on accounting principles or audit opinions during the two most recent fiscal years or subsequent interim period.","No disagreements or reportable events as defined under Item 304 of Regulation S-K were involved."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-23-018982","json":"https://secwatch.observer/filing/0001437749-23-018982.json","markdown":"https://secwatch.observer/filing/0001437749-23-018982.md","text":"https://secwatch.observer/filing/0001437749-23-018982.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1134765/000143774923018982/0001437749-23-018982-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1134765/000143774923018982/chuc20230629_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-13T13:42:18.376019+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":"e0145ba6687a86a523e9a5a99491bc3c151ac215","claim":"Charlie's Holdings, Inc. engaged Mazars USA LLP as its auditor.","evidence_excerpt":"On June 29, 2023, Audit Committee (the “ Committee ”) of the Board of Directors of Charlie’s Holdings, Inc. (the “ Company ”) appointed Mazars USA LLP as the Company's independent registered public accounting firm for the Company’s fiscal year ending December 31, 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1134765/000143774923018982/0001437749-23-018982-index.htm","confidence":0.7,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Mazars USA LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}