{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-25-021112","form_type":"8-K","ticker":"FRD","cik":"0000039092","company_name":"FRIEDMAN INDUSTRIES INC","filed_at":"2025-06-24T23:59:59+00:00","discovered_at":"2026-05-14T18:02:50.969034+00:00","generated_at":"2026-05-18T23:07:40.659294+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.2,"calibrated_materiality_score":0.2,"confidence":"high","headline":"Friedman Industries appoints Baker Tilly as auditor after Moss Adams merger","bullets":["Moss Adams merged with Baker Tilly effective June 3, 2025; Moss Adams resigned as auditor.","Audit committee approved Baker Tilly as successor auditor; no disagreements or reportable events.","Prior audit reports for FY ended March 31, 2025 and 2024 were unqualified.","No consultations with Baker Tilly occurred prior to appointment."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-25-021112","json":"https://secwatch.observer/filing/0001437749-25-021112.json","markdown":"https://secwatch.observer/filing/0001437749-25-021112.md","text":"https://secwatch.observer/filing/0001437749-25-021112.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/39092/000143774925021112/0001437749-25-021112-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/39092/000143774925021112/frd20250623_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-18T23:07:40.659294+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":"0cb7edcb02007596b4d4b7988b5fbb87e102003e","claim":"Moss Adams LLP resigned as auditor of FRIEDMAN INDUSTRIES INC.","evidence_excerpt":"(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 on June 3, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/39092/000143774925021112/0001437749-25-021112-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":"a285220c440ea8202def6324be88bfe3e54b8661","claim":"FRIEDMAN INDUSTRIES 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/39092/000143774925021112/0001437749-25-021112-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"}