{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-26-012159","form_type":"8-K","ticker":"SGRP","cik":"0001004989","company_name":"SPAR Group, Inc.","filed_at":"2026-04-13T23:59:59+00:00","discovered_at":"2026-05-14T18:02:31.778350+00:00","generated_at":"2026-05-15T06:31:23.297765+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":"SPAR Group dismisses BDO as auditor, engages Grant Thornton for FY 2026","bullets":["Board and Audit Committee approved dismissal of BDO USA, effective April 7, 2026.","No disagreements with BDO on accounting principles, but prior material weaknesses in internal controls were disclosed.","Grant Thornton LLP engaged as independent registered accounting firm for fiscal year ending Dec 31, 2026.","No consultations with Grant Thornton prior to engagement on accounting or audit matters."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-26-012159","json":"https://secwatch.observer/filing/0001437749-26-012159.json","markdown":"https://secwatch.observer/filing/0001437749-26-012159.md","text":"https://secwatch.observer/filing/0001437749-26-012159.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1004989/000143774926012159/0001437749-26-012159-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1004989/000143774926012159/sgrp20260408_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T06:31:23.297765+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":"1133e5cf866215e7eb0700ef7fa3f6a4ceb23fd0","claim":"SPAR Group, Inc. dismissed BDO USA, P.C. as its auditor.","evidence_excerpt":"On April 6, 2026, SGRP’s Audit Committee and Board approved the dismissal of BDO USA, P.C. 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