{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-23-020146","form_type":"8-K","ticker":"JSDA","cik":"0001083522","company_name":"JONES SODA CO.","filed_at":"2023-07-18T23:59:59+00:00","discovered_at":"2026-05-14T18:03:33.101179+00:00","generated_at":"2026-06-13T06:49:29.271321+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":"Jones Soda dismisses Armanino, appoints BPB as new auditor after prior control restatement","bullets":["On July 14, 2023, Jones Soda dismissed Armanino LLP as its independent registered public accounting firm with Audit Committee approval.","Same day, it appointed Berkowitz Pollack Brant Advisors + CPAs (BPB) as its new independent auditor.","Armanino's reports for FY2022 and FY2021 were unqualified; no disagreements on accounting principles occurred.","A reportable event: material weakness in controls over prepaid assets and short-term liabilities led to restatement of FY2021 and Q1/Q2 2022.","Armanino furnished a letter agreeing with the Company's statements, filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-23-020146","json":"https://secwatch.observer/filing/0001437749-23-020146.json","markdown":"https://secwatch.observer/filing/0001437749-23-020146.md","text":"https://secwatch.observer/filing/0001437749-23-020146.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1083522/000143774923020146/0001437749-23-020146-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1083522/000143774923020146/jsda20230718_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-13T06:49:29.271321+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":"63b4f252c91fc12f97c352373ccd68dab0f0e120","claim":"JONES SODA CO. engaged Berkowitz, Pollack Brant Advisors + CPAs as its auditor.","evidence_excerpt":"Additionally on July 14, 2023, through and with the approval of its Audit Committee, the Company appointed Berkowitz, Pollack Brant Advisors + CPAs (\"BPB\") as its independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1083522/000143774923020146/0001437749-23-020146-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Berkowitz, Pollack Brant Advisors + CPAs"}],"fact_type":"auditor_change"},{"claim_id":"ae098ad733b827d49f930d8008a083d11631f177","claim":"JONES SODA CO. dismissed Armanino LLP as its auditor.","evidence_excerpt":"On July 14, 2023, through and with the approval of its Audit Committee, Jones Soda Co. (the \"Company\") dismissed Armanino LLP (\"Armanino\") as its independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1083522/000143774923020146/0001437749-23-020146-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Armanino LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}