{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-24-013993","form_type":"8-K","ticker":"OCC","cik":"0001000230","company_name":"OPTICAL CABLE CORP","filed_at":"2024-04-30T23:59:59+00:00","discovered_at":"2026-05-14T18:03:16.779527+00:00","generated_at":"2026-06-03T03:51:05.058239+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Optical Cable appoints Crowe LLP as new auditor for FY2024 after Brown Edwards closed practice","bullets":["Brown Edwards closed its public company audit practice, ending engagement for FY2024.","No disagreements or reportable events with Brown Edwards during FY2022, FY2023, or through April 25, 2024.","Audit Committee engaged Crowe LLP as independent auditor for FY2024, effective April 25, 2024.","No prior consultations with Crowe on accounting principles, disagreements, or reportable events."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-24-013993","json":"https://secwatch.observer/filing/0001437749-24-013993.json","markdown":"https://secwatch.observer/filing/0001437749-24-013993.md","text":"https://secwatch.observer/filing/0001437749-24-013993.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1000230/000143774924013993/0001437749-24-013993-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1000230/000143774924013993/occ20240430_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-03T03:51:05.058239+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}