{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-25-007561","form_type":"8-K","ticker":null,"cik":"0001672773","company_name":"Arboretum Silverleaf Income Fund, L.P.","filed_at":"2025-02-19T23:59:59+00:00","discovered_at":"2026-05-14T18:03:04.390725+00:00","generated_at":"2026-05-26T11:57:59.672775+00:00","sec_items":["4.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.05,"calibrated_materiality_score":0.05,"confidence":"high","headline":"Arboretum Silverleaf Income Fund appoints BPBA as auditor for FY 2023-2024","bullets":["Engaged Berkowitz Pollack Brant Advisors + CPAs (BPBA) as independent registered public accounting firm, effective February 18, 2025.","BPBA will audit the Partnership's fiscal years ended December 31, 2023 and 2024.","No disagreements within the meaning of Item 304(a)(1)(iv) or reportable events per Item 304(a)(1)(v) occurred.","Partnership did not consult BPBA on any accounting, auditing, or financial reporting issue prior to engagement."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-25-007561","json":"https://secwatch.observer/filing/0001493152-25-007561.json","markdown":"https://secwatch.observer/filing/0001493152-25-007561.md","text":"https://secwatch.observer/filing/0001493152-25-007561.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1672773/000149315225007561/0001493152-25-007561-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1672773/000149315225007561/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-26T11:57:59.672775+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":"af7ed798be0eea179509008cd652f23881b7de95","claim":"Arboretum Silverleaf Income Fund, L.P. engaged Berkowitz Pollack Brant Advisors + CPAs as its auditor.","evidence_excerpt":"On February 18, 2025, Arboretum Silverleaf Income Fund, L.P. (the “Partnership”), engaged Berkowitz Pollack Brant Advisors + CPAs (“BPBA”) as the Partnership’s independent registered public accounting firm for the Partnership’s fiscal years ended December 31, 2023 and 2024, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1672773/000149315225007561/0001493152-25-007561-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Berkowitz Pollack Brant Advisors + CPAs"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}