{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-25-019713","form_type":"8-K","ticker":"NWPX","cik":"0001001385","company_name":"NWPX Infrastructure, Inc.","filed_at":"2025-06-06T23:59:59+00:00","discovered_at":"2026-05-14T18:02:47.124477+00:00","generated_at":"2026-05-19T17:56:51.295363+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.35,"calibrated_materiality_score":0.35,"confidence":"high","headline":"NWPX appoints Baker Tilly as auditor after Moss Adams merger","bullets":["Moss Adams LLP merged with Baker Tilly US, LLP effective June 3, 2025; Baker Tilly appointed as successor auditor.","Audit reports for FY2024 and FY2023 were unqualified; no disagreements or reportable events with Moss Adams.","No prior consultation with Baker Tilly on accounting principles or audit opinions before engagement.","Moss Adams provided a letter to SEC agreeing with disclosures; filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-25-019713","json":"https://secwatch.observer/filing/0001437749-25-019713.json","markdown":"https://secwatch.observer/filing/0001437749-25-019713.md","text":"https://secwatch.observer/filing/0001437749-25-019713.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1001385/000143774925019713/0001437749-25-019713-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1001385/000143774925019713/nwpx20250603_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-19T17:56:51.295363+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":"33fee6911185c911036eac0b8c399bf46f825303","claim":"Moss Adams LLP resigned as auditor of NWPX Infrastructure, Inc..","evidence_excerpt":"☐ Item 4.01 CHANGES IN REGISTRANT’S CERTIFYING ACCOUNTANT On June 3, 2025, Northwest Pipe Company (the “Company”) was notified that Moss Adams LLP (“Moss Adams”), the Company’s independent registered public accounting firm, merged with Baker Tilly US, LLP effective June 3, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1001385/000143774925019713/0001437749-25-019713-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Moss Adams LLP"},{"label":"Successor","value":"Baker Tilly US, LLP"}],"fact_type":"auditor_change"},{"claim_id":"651a22094f564c4245518c88082a3d7fea2ffa77","claim":"NWPX Infrastructure, Inc. engaged Baker Tilly US, LLP as its auditor.","evidence_excerpt":"the Audit Committee of the Company’s Board of Directors approved the appointment of Baker Tilly, as the successor to Moss Adams, 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/1001385/000143774925019713/0001437749-25-019713-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Baker Tilly US, LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}