{"schema_version":"secwatch.filing_event.v1","accession":"0001515156-25-000085","form_type":"8-K","ticker":"ARQ","cik":"0001515156","company_name":"Arq, Inc.","filed_at":"2025-06-09T23:59:59+00:00","discovered_at":"2026-05-14T18:02:48.566390+00:00","generated_at":"2026-05-19T17:04:49.693438+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.2,"calibrated_materiality_score":0.2,"confidence":"high","headline":"Arq changes auditor to Baker Tilly after Moss Adams merger","bullets":["Moss Adams merged with Baker Tilly effective June 3, 2025; Moss Adams resigned as auditor.","Audit committee approved Baker Tilly as successor independent registered public accounting firm.","No disagreements or reportable events occurred during Moss Adams' tenure or interim period.","Moss Adams' letter to the SEC agreeing with disclosures is filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001515156-25-000085","json":"https://secwatch.observer/filing/0001515156-25-000085.json","markdown":"https://secwatch.observer/filing/0001515156-25-000085.md","text":"https://secwatch.observer/filing/0001515156-25-000085.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1515156/000151515625000085/0001515156-25-000085-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1515156/000151515625000085/ades-20250603.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-19T17:04:49.693438+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":"3ead0a676daa6d464fea9c8dba0bb8f25dc89b1e","claim":"Moss Adams, LLP resigned as auditor of Arq, Inc..","evidence_excerpt":"(the “Company”), was notified that Moss Adams, LLP (“Moss Adams”), the Company's independent registered public accounting firm, merged with Baker Tilly US, LLP, effective June 3, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1515156/000151515625000085/0001515156-25-000085-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Moss Adams, LLP"},{"label":"Successor","value":"Baker Tilly US, LLP"}],"fact_type":"auditor_change"},{"claim_id":"ae2a5904a1de6755ad36d7abe8380e4ac858c623","claim":"Arq, Inc. engaged Baker Tilly US, LLP as its auditor.","evidence_excerpt":"the Audit Committee of the Company's Board of Directors approved the appointment of Baker Tilly to succeed Moss Adams as the Company's independent registered public accounting firm","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1515156/000151515625000085/0001515156-25-000085-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Baker Tilly US, LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}