{"schema_version":"secwatch.filing_event.v1","accession":"0001558370-23-016934","form_type":"8-K","ticker":"NSSC","cik":"0000069633","company_name":"NAPCO SECURITY TECHNOLOGIES, INC","filed_at":"2023-10-27T23:59:59+00:00","discovered_at":"2026-05-14T18:03:31.761601+00:00","generated_at":"2026-06-09T07:28:47.892305+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"NAPCO Security Technologies dismisses Baker Tilly as auditor; seeks new firm","bullets":["Audit Committee decided to dismiss Baker Tilly effective upon filing of Q1 FY2024 10-Q on October 23, 2023.","No disagreements with Baker Tilly on accounting principles or audit scope for FY2022-2023 and through Sept 30, 2023.","Baker Tilly's audit reports for FY2022 and FY2023 were unqualified.","Previously reported material weaknesses in internal control over financial reporting continue.","Company expects to engage new independent auditor simultaneously or shortly after dismissal."],"urls":{"canonical":"https://secwatch.observer/filing/0001558370-23-016934","json":"https://secwatch.observer/filing/0001558370-23-016934.json","markdown":"https://secwatch.observer/filing/0001558370-23-016934.md","text":"https://secwatch.observer/filing/0001558370-23-016934.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/69633/000155837023016934/0001558370-23-016934-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/69633/000155837023016934/nssc-20231023x8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-09T07:28:47.892305+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":"35473fbbd62658844aa35847b8b65400f9e8e56a","claim":"NAPCO SECURITY TECHNOLOGIES, INC dismissed Baker Tilly US, LLP as its auditor.","evidence_excerpt":"the Audit Committee determined to dismiss its current independent registered public accounting firm, Baker Tilly US, LLP (\"Baker Tilly\"), effective on the Company’s filing of its Form 10-Q for the quarter ending September 30, 2023","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/69633/000155837023016934/0001558370-23-016934-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"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"}