{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-23-024877","form_type":"8-K","ticker":"MLAB","cik":"0000724004","company_name":"MESA LABORATORIES INC /CO/","filed_at":"2023-08-30T23:59:59+00:00","discovered_at":"2026-05-14T18:03:36.510228+00:00","generated_at":"2026-06-11T02:08:57.190471+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Mesa Labs dismisses Plante & Moran, appoints RSM as auditor; discloses two material weaknesses","bullets":["Audit Committee dismissed Plante & Moran and engaged RSM US, LLP effective August 28, 2023.","No disagreements with Plante & Moran on accounting principles or audit scope during FY2022-FY2023.","Two material weaknesses in internal controls as of March 31, 2023: Belyntic acquisition valuation (remediated) and goodwill impairment assessments (not fully remediated).","Plante & Moran's audit reports for FY2022 and FY2023 contained no adverse opinion or qualification.","Change triggered by Plante & Moran evaluating its SEC audit practice in the company's primary industry."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-23-024877","json":"https://secwatch.observer/filing/0001437749-23-024877.json","markdown":"https://secwatch.observer/filing/0001437749-23-024877.md","text":"https://secwatch.observer/filing/0001437749-23-024877.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/724004/000143774923024877/0001437749-23-024877-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/724004/000143774923024877/mlab20230824_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-11T02:08:57.190471+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":"14b25ccb2087c968e976116e5575969b7bbe1430","claim":"MESA LABORATORIES INC /CO/ dismissed Plante & Moran, PLLC as its auditor.","evidence_excerpt":"In connection therewith, the Audit Committee dismissed Plante & Moran, PLLC (“Plante & Moran”) as the company’s independent registered public accounting firm, effective immediately. The decision to appoint RSM as the Company’s new independent registered public accounting firm resulted from a competitive request for proposal process after Plante & Moran notified the Audit Committee that Plante & Moran is evaluating whether to continue its Securities and Exchange Commission audit practice in the Company’s primary industry. During the two most recent fiscal years ended March 31, 2022 and March 31, 2023, and the subsequent interim period preceding RSM’s engagement, the Company has not consulted with RSM regarding either (i) 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 fi","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/724004/000143774923024877/0001437749-23-024877-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Plante & Moran, PLLC"},{"label":"Successor","value":"RSM US, LLP"}],"fact_type":"auditor_change"},{"claim_id":"b92eef65c7c9b04d9311a9315eae20f4d5bab675","claim":"MESA LABORATORIES INC /CO/ engaged RSM US, LLP as its auditor.","evidence_excerpt":"approved the engagement of RSM US, LLP (“RSM”) 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/724004/000143774923024877/0001437749-23-024877-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"RSM US, LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}