{"schema_version":"secwatch.filing_event.v1","accession":"0001553350-23-000449","form_type":"8-K","ticker":"LCTC","cik":"0001493137","company_name":"Lifeloc Technologies, Inc","filed_at":"2023-10-19T23:59:59+00:00","discovered_at":"2026-05-14T18:03:29.236762+00:00","generated_at":"2026-06-09T20:28:23.848960+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.45,"calibrated_materiality_score":0.45,"confidence":"high","headline":"Lifeloc Technologies replaces auditor after Gries & Associates sale to GreenGrowth CPAs","bullets":["On Oct 2, 2023, Lifeloc was told Gries & Associates sold its business; on Oct 17, engaged GreenGrowth CPAs as new independent accountant.","Gries’ reports for FY 2022 and 2021 contained no adverse opinion but did note substantial doubt about Lifeloc's ability to continue as a going concern.","No disagreements or reportable events occurred with Gries during FY 2021, 2022, or through Oct 16, 2023, beyond discussion of material weaknesses in internal controls.","Board acting as audit committee approved the change; Gries provided a letter agreeing with the Company's statements."],"urls":{"canonical":"https://secwatch.observer/filing/0001553350-23-000449","json":"https://secwatch.observer/filing/0001553350-23-000449.json","markdown":"https://secwatch.observer/filing/0001553350-23-000449.md","text":"https://secwatch.observer/filing/0001553350-23-000449.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1493137/000155335023000449/0001553350-23-000449-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1493137/000155335023000449/lctc_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-09T20:28:23.848960+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":"226b87609bb9d9ce757615631ca481174a0bc3ba","claim":"Lifeloc Technologies, Inc engaged GreenGrowth CPAs as its auditor.","evidence_excerpt":"On October 17, 2023, the Company engaged and executed an agreement with GreenGrowth CPAs (\"GreenGrowth\"), as the Company’s new independent accountant to replace Gries.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1493137/000155335023000449/0001553350-23-000449-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"GreenGrowth CPAs"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}