{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-24-007846","form_type":"8-K","ticker":null,"cik":"0001029744","company_name":"SONIC FOUNDRY INC","filed_at":"2024-03-14T23:59:59+00:00","discovered_at":"2026-05-14T18:03:23.155458+00:00","generated_at":"2026-06-04T18:39:33.445983+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.9,"calibrated_materiality_score":0.9,"confidence":"high","headline":"Sonic Foundry's independent auditor Wipfli resigns effective March 10, 2024","bullets":["Wipfli resigned as Sonic Foundry's auditor on March 10, 2024 due to substantial unpaid fees and inability to complete the Form 10-Q review for the period ended December 31, 2023.","The resignation letter also cited board member Burish's resignation and management's indication that the company is considering options related to ongoing operations.","There were no disagreements with Wipfli on accounting matters during fiscal years 2022 and 2023, but a material weakness in internal control over revenue recognition was previously reported.","Sonic Foundry filed the resignation letter from Wipfli as Exhibit 16.1 to this Form 8-K."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-24-007846","json":"https://secwatch.observer/filing/0001437749-24-007846.json","markdown":"https://secwatch.observer/filing/0001437749-24-007846.md","text":"https://secwatch.observer/filing/0001437749-24-007846.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1029744/000143774924007846/0001437749-24-007846-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1029744/000143774924007846/sofo20240314_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-04T18:39:33.445983+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":"7013f9bd212b43191e2e0f22b7f43a98877733b5","claim":"Wipfli, LLP resigned as auditor of SONIC FOUNDRY INC.","evidence_excerpt":"On March 10, 2024, Sonic Foundry, Inc. (the \"Company\"), received a letter from its independent auditor, Wipfli, LLP (\"Wipfli\") that they were resigning as the independent registered public accountants for the Company effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1029744/000143774924007846/0001437749-24-007846-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Wipfli, LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}