{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-24-047199","form_type":"8-K","ticker":"AENT","cik":"0001823584","company_name":"ALLIANCE ENTERTAINMENT HOLDING CORP","filed_at":"2024-11-21T23:59:59+00:00","discovered_at":"2026-05-14T18:03:09.848147+00:00","generated_at":"2026-05-29T21:04:41.955721+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"Alliance Entertainment dismisses BDO as auditor, engages Grassi & Co.; prior reports included going concern doubt","bullets":["Dismissed BDO USA as independent auditor on Nov 18, 2024; engaged Grassi & Co. effective same date.","BDO's FY 2023 report included an explanatory paragraph about substantial doubt as a going concern.","Material weaknesses in internal controls were noted in FY 2023 and FY 2024 reports.","No disagreements with BDO on accounting principles or audit scope during the period.","Audit Committee and Board approved the change."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-24-047199","json":"https://secwatch.observer/filing/0001493152-24-047199.json","markdown":"https://secwatch.observer/filing/0001493152-24-047199.md","text":"https://secwatch.observer/filing/0001493152-24-047199.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1823584/000149315224047199/0001493152-24-047199-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1823584/000149315224047199/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-29T21:04:41.955721+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":"42b5f41677407c029b5ab928e95cf9de6a9c0665","claim":"ALLIANCE ENTERTAINMENT HOLDING CORP dismissed BDO USA, P.C. as its auditor.","evidence_excerpt":"On November 18, 2024, the Audit Committee of Alliance Entertainment Holding Corporation (the \"Company\") dismissed BDO USA, P.C. (\"BDO\") 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/1823584/000149315224047199/0001493152-24-047199-index.htm","confidence":0.95,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BDO USA, P.C."}],"fact_type":"auditor_change"},{"claim_id":"89dee2ceca305dad0e0347b6133680925befd97f","claim":"ALLIANCE ENTERTAINMENT HOLDING CORP engaged Grassi & Co., CPAs, P.C. as its auditor.","evidence_excerpt":"On November 18, 2024, the Company's Audit Committee approved, and the Company's Board of Directors (the \"Board\") ratified, the engagement of Grassi & Co., CPAs, P.C. (the \"New Auditor\"), and appointed the New Auditor as the Company's independent registered public accounting firm as of November 18, 2024.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1823584/000149315224047199/0001493152-24-047199-index.htm","confidence":0.95,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Grassi & Co., CPAs, P.C."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}