{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-26-040058","form_type":"8-K","ticker":"OPTX","cik":"0001866816","company_name":"SYNTEC OPTICS HOLDINGS, INC.","filed_at":"2026-08-25T20:30:33+00:00","discovered_at":"2026-08-25T20:32:04.371518+00:00","generated_at":"2026-08-25T20:32:16.036755+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Syntec Optics dismisses auditor CBIZ, appoints Withum; discloses material weaknesses","bullets":["CBIZ CPAs dismissed as auditor effective Aug 19, 2026; FY2025 audit report was unqualified.","WithumSmith+Brown appointed to review Q3 2026 interim info and audit FY2026 statements.","Disclosed material weaknesses: journal entry review, segregation of duties, reconciliations, related-party controls.","Additional weaknesses: IT general controls (user access, change management), SOC-1 reviews, cybersecurity controls.","No accounting disagreements with CBIZ; CBIZ response letter dated Aug 25, 2026 filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-040058","json":"https://secwatch.observer/filing/0001493152-26-040058.json","markdown":"https://secwatch.observer/filing/0001493152-26-040058.md","text":"https://secwatch.observer/filing/0001493152-26-040058.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1866816/000149315226040058/0001493152-26-040058-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1866816/000149315226040058/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-08-25T20:32:16.036755+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"}