{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-24-017477","form_type":"8-K","ticker":"ESCA","cik":"0000033488","company_name":"ESCALADE INC","filed_at":"2024-05-17T23:59:59+00:00","discovered_at":"2026-05-14T18:03:21.552171+00:00","generated_at":"2026-06-01T17:32:45.914195+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":"Escalade dismisses auditor FORVIS, appoints Grant Thornton; cites material weaknesses","bullets":["Dismissed FORVIS, LLP as independent auditor effective May 13, 2024; no disagreements on accounting principles.","Appointed Grant Thornton, LLP as new auditor for fiscal 2024, approved by Audit Committee.","Previously reported material weaknesses in internal controls over financial reporting, including IT general controls, period-end close, and risk assessment."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-24-017477","json":"https://secwatch.observer/filing/0001437749-24-017477.json","markdown":"https://secwatch.observer/filing/0001437749-24-017477.md","text":"https://secwatch.observer/filing/0001437749-24-017477.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/33488/000143774924017477/0001437749-24-017477-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/33488/000143774924017477/esca20240517_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-01T17:32:45.914195+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":"79e1bb6e038c655f4d0bb4b783646cd0caa195e6","claim":"ESCALADE INC dismissed FORVIS, LLP as its auditor.","evidence_excerpt":"On May 13, 2024, Escalade, Incorporated (the “Company”), with the approval of the Audit Committee of the Board of Directors of the Company (the “Audit Committee) and of the Board of Directors, notified FORVIS, LLP (“FORVIS”), the Company’s independent registered accounting firm since 1977, that the Company was dismissing FORVIS as the Company’s independent registered accounting firm effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/33488/000143774924017477/0001437749-24-017477-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"FORVIS, LLP"},{"label":"Successor","value":"Grant Thornton, LLP"}]},{"claim_id":"9f00fe3a9410a660011b54b83e2ef41a6d3d4d2d","claim":"ESCALADE INC engaged Grant Thornton, LLP as its auditor.","evidence_excerpt":"On May 13, 2024, the Company appointed Grant Thornton, LLP (“Grant Thornton”) as the Company’s independent registered public accounting firm for the Company for the fiscal year ending December 31, 2024, subject to execution of an engagement letter.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/33488/000143774924017477/0001437749-24-017477-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Grant Thornton, LLP"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}