{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-23-013358","form_type":"8-K","ticker":"FATAQ","cik":"0001705012","company_name":"Fat Brands, Inc","filed_at":"2023-04-24T23:59:59+00:00","discovered_at":"2026-05-14T18:03:40.126171+00:00","generated_at":"2026-06-16T19:06:06.566153+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"FAT Brands' auditor Baker Tilly declines re-election for FY 2023; no disagreements reported","bullets":["Baker Tilly will not stand for re-election for fiscal year ending Dec 31, 2023.","Baker Tilly's reports for FY 2022 and 2021 were unqualified; no adverse opinion.","No disagreements or reportable events during the two most recent fiscal years and interim period.","Successor auditor not yet named; audit committee to engage a new firm."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-23-013358","json":"https://secwatch.observer/filing/0001493152-23-013358.json","markdown":"https://secwatch.observer/filing/0001493152-23-013358.md","text":"https://secwatch.observer/filing/0001493152-23-013358.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1705012/000149315223013358/0001493152-23-013358-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1705012/000149315223013358/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-16T19:06:06.566153+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":"9e7527c313b80882666891f26516f2bbb0683b04","claim":"Baker Tilly US, LLP resigned as auditor of Fat Brands, Inc.","evidence_excerpt":"On April 18, 2023, Baker Tilly US, LLP (“Baker Tilly”) informed FAT Brands Inc. (the “Company”) that Baker Tilly would not stand for re-election as the Company’s certifying accountant for the Company’s fiscal year ended December 31, 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1705012/000149315223013358/0001493152-23-013358-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"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"}