{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-24-005871","form_type":"8-K","ticker":null,"cik":"0001672773","company_name":"Arboretum Silverleaf Income Fund, L.P.","filed_at":"2024-02-12T23:59:59+00:00","discovered_at":"2026-05-14T18:03:25.058058+00:00","generated_at":"2026-06-06T04:21:21.180099+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"medium","headline":"Baker Tilly resigns as auditor for Arboretum Silverleaf Income Fund; no disagreements reported","bullets":["Baker Tilly US, LLP resigned as independent registered public accounting firm on February 6, 2024.","Baker Tilly's reports for fiscal years 2021 and 2022 contained no adverse opinion or qualification.","No disagreements or reportable events occurred during 2021, 2022, or the subsequent interim period.","Partnership is in the process of selecting a new independent registered public accounting firm.","Baker Tilly provided a letter to the SEC agreeing with the Partnership's disclosures."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-24-005871","json":"https://secwatch.observer/filing/0001493152-24-005871.json","markdown":"https://secwatch.observer/filing/0001493152-24-005871.md","text":"https://secwatch.observer/filing/0001493152-24-005871.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1672773/000149315224005871/0001493152-24-005871-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1672773/000149315224005871/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T04:21:21.180099+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":"30d3d7d3b7a8a241c665d0551013a800e7eea855","claim":"Baker Tilly US, LLP resigned as auditor of Arboretum Silverleaf Income Fund, L.P..","evidence_excerpt":"On February 6, 2024, Arboretum Silverleaf Income Fund, L.P. (the “Partnership”), finalized discussions with its independent registered public accounting firm, Baker Tilly US, LLP (“Baker Tilly”) that it was resigning its engagement with the Partnership.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1672773/000149315224005871/0001493152-24-005871-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"}