{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-24-048034","form_type":"8-K","ticker":"VELO","cik":"0001825079","company_name":"Velo3D, Inc.","filed_at":"2024-11-27T23:59:59+00:00","discovered_at":"2026-05-14T18:03:09.857309+00:00","generated_at":"2026-05-29T15:03:27.041484+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Velo3D dismisses auditor PwC; cites material weaknesses and going concern uncertainty","bullets":["PwC dismissed as auditor effective Nov 22, 2024; its 2023 report included a going concern doubt paragraph.","Multiple material weaknesses in internal controls identified, including IT access, segregation of duties, and inventory accounting.","No new independent accounting firm engaged as of filing date for FY 2024.","No disagreements with PwC on accounting principles or audit scope during fiscal years 2022-2023 and interim period."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-24-048034","json":"https://secwatch.observer/filing/0001493152-24-048034.json","markdown":"https://secwatch.observer/filing/0001493152-24-048034.md","text":"https://secwatch.observer/filing/0001493152-24-048034.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1825079/000149315224048034/0001493152-24-048034-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1825079/000149315224048034/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-29T15:03:27.041484+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":"18bfa4585f7122a36a667d2f96345af8d7c03b88","claim":"Velo3D, Inc. dismissed PricewaterhouseCoopers LLP as its auditor.","evidence_excerpt":"On November 22, 2024, the Audit Committee of the Board of Directors of the Company dismissed PricewaterhouseCoopers LLP (“PwC”) as the Company’s independent registered public accounting firm, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1825079/000149315224048034/0001493152-24-048034-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"PricewaterhouseCoopers LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}