{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-26-028636","form_type":"8-K","ticker":"OFLX","cik":"0001317945","company_name":"Omega Flex, Inc.","filed_at":"2026-06-15T15:00:15+00:00","discovered_at":"2026-06-15T15:01:00.369502+00:00","generated_at":"2026-06-15T15:01:09.161373+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.35,"calibrated_materiality_score":0.35,"confidence":"high","headline":"Omega Flex appoints PKF O'Connor Davies as auditor for FY 2026, dismisses RSM","bullets":["Audit Committee selected PKF O'Connor Davies LLP as new independent auditor for fiscal year ending Dec 31, 2026.","RSM US LLP dismissed on June 11, 2026; RSM's 2024 and 2025 reports contained no adverse opinion or qualification.","No disagreements or reportable events between Omega Flex and RSM during the two most recent fiscal years and subsequent interim period.","The Company engaged PKF after an RFP process; appointment effective June 10, 2026.","RSM furnished a letter to the SEC agreeing with the disclosures, filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-028636","json":"https://secwatch.observer/filing/0001493152-26-028636.json","markdown":"https://secwatch.observer/filing/0001493152-26-028636.md","text":"https://secwatch.observer/filing/0001493152-26-028636.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1317945/000149315226028636/0001493152-26-028636-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1317945/000149315226028636/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-15T15:01:09.161373+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":"15f74b2d3f0309fb756f2e6b751201b5356ecd3c","claim":"Omega Flex, Inc. engaged PKF O'Connor Davies LLP as its auditor.","evidence_excerpt":"On June 10, 2026 (the “Effective Date”), following completion of such procedures, the Company executed an engagement letter with PKF. Accordingly, PKF was appointed as the Company’s independent registered public accounting firm on the Effective Date.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1317945/000149315226028636/0001493152-26-028636-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"PKF O'Connor Davies LLP"}],"fact_type":"auditor_change"},{"claim_id":"29006bf2d450d48d4f3b0d880ade345e7b688ea9","claim":"Omega Flex, Inc. dismissed RSM US LLP as its auditor.","evidence_excerpt":"or Proposal (“RFP”) to several qualified accounting firms, including RSM US LLP (“RSM”), the Company’s then current independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1317945/000149315226028636/0001493152-26-028636-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"RSM US LLP"},{"label":"Successor","value":"PKF O'Connor Davies LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}