{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-23-031611","form_type":"8-K","ticker":"SENEB","cik":"0000088948","company_name":"Seneca Foods Corp","filed_at":"2023-11-13T23:59:59+00:00","discovered_at":"2026-05-14T18:03:32.294758+00:00","generated_at":"2026-06-08T05:57:19.666838+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Seneca Foods appoints Deloitte & Touche as new auditor; material weakness in LIFO inventory noted","bullets":["Audit Committee engaged Deloitte & Touche as independent auditor for FY ending March 31, 2024, replacing Plante Moran.","Plante Moran notified it would not stand for reappointment; competitive process led to Deloitte.","No disagreements with Plante Moran on accounting principles during FY2022 and FY2023.","Material weakness in internal control over inventory LIFO accounting previously disclosed; remediation expected by March 2024."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-23-031611","json":"https://secwatch.observer/filing/0001437749-23-031611.json","markdown":"https://secwatch.observer/filing/0001437749-23-031611.md","text":"https://secwatch.observer/filing/0001437749-23-031611.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/88948/000143774923031611/0001437749-23-031611-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/88948/000143774923031611/senea20231113_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-08T05:57:19.666838+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":"3e524c0f37a7ab698dc20d663926f43781319bf8","claim":"Seneca Foods Corp dismissed Plante Moran, P.C. as its auditor.","evidence_excerpt":"November 7, 2023, the Audit Committee approved the engagement of Deloitte & Touche LLP (“Deloitte”) as the Company’s independent registered public accounting firm for the Company’s fiscal year ending March 31, 2024 and dismissed Plante Moran from that role. Plante Moran reviewed the Company's interim condensed consolidated financial statements for the quarterly periods ended July 1, 2023 and September 30, 2023 and Deloitte will review the Company’s interim condensed consolidated financial statements for the quarterly period ending December 30, 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/88948/000143774923031611/0001437749-23-031611-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Plante Moran, P.C."},{"label":"Successor","value":"Deloitte & Touche LLP"}],"fact_type":"auditor_change"},{"claim_id":"ee27c7a340b18a61fc18c96ae22e432cfb9bf27e","claim":"Seneca Foods Corp engaged Deloitte & Touche LLP as its auditor.","evidence_excerpt":"tion (the \"Company\") that Plante Moran was evaluating whether to continue its Securities and Exchange Commission (SEC) audit practice in the Company's primary industry and was therefore likely to decline to stand for re-appointment as the Company’s independent registered public accounting firm for the fiscal year ending March 31, 2024. In response thereto, the Audit Committee (the “Audit Committee”) of the Company’s Board of Directors conducted a comprehensive, competitive process to select a new independent registered public accounting firm. As a result of this process, effective November 7, 2023, the Audit Committee approved the engagement of Deloitte & Touche LLP (“Deloitte”) as the Company’s independent registered public accounting firm for the Company’s fiscal year ending March 31, 2024 and dismissed Plante Moran from that role.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/88948/000143774923031611/0001437749-23-031611-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Deloitte & Touche LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}