{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-24-052024","form_type":"8-K","ticker":"VELO","cik":"0001825079","company_name":"Velo3D, Inc.","filed_at":"2024-12-26T23:59:59+00:00","discovered_at":"2026-05-14T18:03:09.857921+00:00","generated_at":"2026-05-28T23:22:13.131981+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"Velo3D engages Frank, Rimerman as new auditor after PwC dismissal","bullets":["PwC dismissed effective Nov 22, 2024, per Audit Committee decision.","Frank, Rimerman + Co. LLP engaged as new independent auditor on Dec 21, 2024.","No consultations on accounting principles or disagreements with new auditor."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-24-052024","json":"https://secwatch.observer/filing/0001493152-24-052024.json","markdown":"https://secwatch.observer/filing/0001493152-24-052024.md","text":"https://secwatch.observer/filing/0001493152-24-052024.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1825079/000149315224052024/0001493152-24-052024-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1825079/000149315224052024/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-28T23:22:13.131981+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":"c529b9409c3a48aa56ca58650cc4152456b7f260","claim":"Velo3D, Inc. engaged Frank, Rimerman + Co. LLP as its auditor.","evidence_excerpt":"On December 21, 2024, with the approval of the Audit Committee of the Board of Directors of the Company, the Company engaged Frank, Rimerman + Co. LLP (“Frank, Rimerman”) as the Company’s new independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1825079/000149315224052024/0001493152-24-052024-index.htm","confidence":0.95,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Frank, Rimerman + Co. LLP"}],"fact_type":"auditor_change"},{"claim_id":"d878b24ba0d977c310447baf8469b2fb18f8b3a1","claim":"Velo3D, Inc. dismissed PricewaterhouseCoopers LLP as its auditor.","evidence_excerpt":"as previously reported on November 27, 2024, on November 22, 2024, the Audit Committee of the Board of Directors of Velo3D, Inc. (the “Company”) dismissed PricewaterhouseCoopers LLP (“PwC”) as the Company’s independent registered public accounting firm and PwC’s dismissal became effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1825079/000149315224052024/0001493152-24-052024-index.htm","confidence":0.95,"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"}