{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-23-023363","form_type":"8-K","ticker":"EVTV","cik":"0001563568","company_name":"Envirotech Vehicles, Inc.","filed_at":"2023-08-11T23:59:59+00:00","discovered_at":"2026-05-14T18:03:34.336589+00:00","generated_at":"2026-06-11T14:25:50.989232+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Envirotech Vehicles auditor MaloneBailey resigns; Barton CPA appointed","bullets":["MaloneBailey resigned Aug 8, 2023; did not complete FY2022 audit due to company's late 10-K filing.","Prior accounting errors in FY2022 quarterly reports identified; internal control deficiencies found, but no intent to deceive.","Audit committee review completed July 2023; supported recommendations to improve internal controls.","Barton CPA appointed Aug 10, 2023 as new independent auditor to audit FY2022 and review quarterly statements.","No disagreements or reportable events between company and MaloneBailey except the accounting error situation."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-23-023363","json":"https://secwatch.observer/filing/0001437749-23-023363.json","markdown":"https://secwatch.observer/filing/0001437749-23-023363.md","text":"https://secwatch.observer/filing/0001437749-23-023363.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1563568/000143774923023363/0001437749-23-023363-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1563568/000143774923023363/adom20230811_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-11T14:25:50.989232+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":"8c51170733ce5adc882f5be2609106abea68b13f","claim":"MaloneBailey LLP resigned as auditor of Envirotech Vehicles, Inc..","evidence_excerpt":"☐ Item 4.01 Changes in Registrant ’ s Certifying Accountant (1) Resignation of Independent Registered Public Accounting Firm On August 8, 2023, MaloneBailey LLP (“MaloneBailey”), the independent registered public accounting firm of Envirotech Vehicles, Inc., a Delaware corporation (the “Company”), notified the Company of its decision to resign as the independent registered public accounting firm of the Company. MaloneBailey’s report on the Company’s consolidated financial statements for the fiscal year ended December 31, 2021 did not contain any adverse opinion or disclaimer of opinion, nor was such report qualified or modified as to uncertainty, audit scope or accounting principles. As previously disclosed in the Notification of Late Filing on Form 12b-25 filed with the U.S. Securities and Exchange Commission (the “SEC”) on March 29, 2023, the Company was unable to file, without unreaso","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1563568/000143774923023363/0001437749-23-023363-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"MaloneBailey LLP"}],"fact_type":"auditor_change"},{"claim_id":"f8d6d0ce65a4bd0da55e85a4717d00fa38a17ab3","claim":"Envirotech Vehicles, Inc. engaged Barton CPA as its auditor.","evidence_excerpt":"(2) Appointment of Independent Registered Public Accounting Firm On August 10, 2023, the Company engaged Barton CPA (“Barton”) as the Company’s independent registered public accounting firm to audit the Company’s consolidated financial statements and to review the Company’s quarterly consolidated financial statements.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1563568/000143774923023363/0001437749-23-023363-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Barton CPA"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}