{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-23-045973","form_type":"8-K","ticker":"STSS","cik":"0001737995","company_name":"Sharps Technology Inc.","filed_at":"2023-12-22T23:59:59+00:00","discovered_at":"2026-05-14T18:03:30.267981+00:00","generated_at":"2026-06-07T08:06:51.968720+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Sharps Tech auditor Manning Elliott resigns; PKF O'Connor Davies appointed","bullets":["Manning Elliott LLP resigned as auditor on Dec 20, 2023, citing operations below its risk tolerance.","No disagreements or reportable events during prior periods.","Audit committee appointed PKF O'Connor Davies as new auditor for fiscal year 2023, effective Dec 20, 2023.","No prior consultations with PKF on accounting or audit matters."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-23-045973","json":"https://secwatch.observer/filing/0001493152-23-045973.json","markdown":"https://secwatch.observer/filing/0001493152-23-045973.md","text":"https://secwatch.observer/filing/0001493152-23-045973.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1737995/000149315223045973/0001493152-23-045973-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1737995/000149315223045973/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T08:06:51.968720+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":"1998b74f7c223ba63d9eb329fbee471b70bb71dc","claim":"Manning Elliott LLP resigned as auditor of Sharps Technology Inc..","evidence_excerpt":".01 Changes in Registrant’s Certifying Accountant (a) Resignation of Previous Independent Registered Accounting Firm On December 20, 2023, Manning Elliott LLP ( “Manning” ) resigned as the Company’s independent registered public accounting","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1737995/000149315223045973/0001493152-23-045973-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Manning Elliott LLP"}],"fact_type":"auditor_change"},{"claim_id":"8c818ce929f44c6e8f64cb596f097b0ddd5832cb","claim":"Sharps Technology Inc. engaged PKF O'Connor Davies as its auditor.","evidence_excerpt":"(b) Appointment of New Independent Registered Public Accounting Firm On December 20, 2023, the Company’s Audit Committee approved the engagement of PKF O’Connor Davies ( “PKF” ) as the Company’s new independent registered public accounting firm for the fiscal year ending December 31, 2023, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1737995/000149315223045973/0001493152-23-045973-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"PKF O'Connor Davies"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}