{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-23-019942","form_type":"8-K","ticker":"SLE","cik":"0001621672","company_name":"Super League Enterprise, Inc.","filed_at":"2023-07-14T23:59:59+00:00","discovered_at":"2026-05-14T18:03:34.591322+00:00","generated_at":"2026-06-13T08:12:50.463098+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Super League Gaming appoints Withum as auditor for FY 2023, replacing Baker Tilly","bullets":["On July 14, 2023, appointed Withum Smith + Brown, PC as independent registered public accounting firm for FY ending Dec 31, 2023.","Baker Tilly had informed Co. on June 8, 2023, it would not stand for re-election as certifying accountant.","No prior consultations with Withum on accounting principles or reportable events.","Change effective immediately; no disagreements cited with Baker Tilly."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-23-019942","json":"https://secwatch.observer/filing/0001437749-23-019942.json","markdown":"https://secwatch.observer/filing/0001437749-23-019942.md","text":"https://secwatch.observer/filing/0001437749-23-019942.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1621672/000143774923019942/0001437749-23-019942-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1621672/000143774923019942/slgg20230713_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-13T08:12:50.463098+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":"51785c5a3ceea4ccbcf7458080c35018bb496dc2","claim":"Super League Enterprise, Inc. engaged Withum Smith + Brown, PC as its auditor.","evidence_excerpt":"(the “ Company ”) retained Withum Smith + Brown, PC (“ Withum ”) as its independent registered public accounting firm for the fiscal year ending December 31, 2023. During the years ended December 31, 2021 and 2022, and through July 14, 2023 (the date Withum was appointed), the Company did not consult Withum with respect to the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s financial statements, or any other matter that was either the subject of a disagreement or a reportable event as defined in Item 304(a)(2)(i) and (ii) of Regulation S-K.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1621672/000143774923019942/0001437749-23-019942-index.htm","confidence":0.95,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Withum Smith + Brown, PC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}