{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-25-010354","form_type":"8-K","ticker":"PEVM","cik":"0001879848","company_name":"PHOENIX MOTOR INC.","filed_at":"2025-03-14T23:59:59+00:00","discovered_at":"2026-05-14T18:03:05.460567+00:00","generated_at":"2026-05-24T18:55:49.543129+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":"Phoenix Motor dismisses auditor Marcum Asia, cites material weaknesses; engages Yu CPA","bullets":["Dismissed Marcum Asia CPAs LLP as auditor effective March 7, 2025; Audit Committee approved March 13, 2025.","Engaged Yu Certified Public Accountant PC as new auditor for FYE Dec 31, 2024, effective March 13, 2025.","Prior audit reports contained going-concern explanatory paragraph; no adverse opinion or disclaimer.","Reported material weaknesses in internal controls including control environment, risk assessment, monitoring, and governance.","Company was released as guarantor of $15M SPI debt to Streeterville on September 6, 2024."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-25-010354","json":"https://secwatch.observer/filing/0001493152-25-010354.json","markdown":"https://secwatch.observer/filing/0001493152-25-010354.md","text":"https://secwatch.observer/filing/0001493152-25-010354.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1879848/000149315225010354/0001493152-25-010354-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1879848/000149315225010354/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-24T18:55:49.543129+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}