{"schema_version":"secwatch.filing_event.v1","accession":"0001558370-23-017550","form_type":"8-K","ticker":"NSSC","cik":"0000069633","company_name":"NAPCO SECURITY TECHNOLOGIES, INC","filed_at":"2023-11-03T23:59:59+00:00","discovered_at":"2026-05-14T18:03:31.761809+00:00","generated_at":"2026-06-08T22:49:16.599027+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 appoints Deloitte & Touche as new auditor for FY2024","bullets":["Audit Committee appointed Deloitte & Touche as independent auditor for fiscal year ending June 30, 2024.","Baker Tilly US, LLP dismissed as auditor effective after filing of Form 10-Q for quarter ending Sept 30, 2023.","Company did not consult Deloitte on accounting principles or audit opinions prior to appointment.","Auditor change follows a competitive selection process involving several top accounting firms."],"urls":{"canonical":"https://secwatch.observer/filing/0001558370-23-017550","json":"https://secwatch.observer/filing/0001558370-23-017550.json","markdown":"https://secwatch.observer/filing/0001558370-23-017550.md","text":"https://secwatch.observer/filing/0001558370-23-017550.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/69633/000155837023017550/0001558370-23-017550-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/69633/000155837023017550/nssc-20231102x8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-08T22:49:16.599027+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":"5ef1fab61d1b6af6a4f762c0ba837ac7a625184e","claim":"NAPCO SECURITY TECHNOLOGIES, INC engaged Deloitte & Touche LLP as its auditor.","evidence_excerpt":"on November 2, 2023, the Committee approved the appointment of Deloitte & Touche LLP (\"Deloitte\") as the Company's, independent registered public accounting firm for the fiscal year ending June 30, 2024","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/69633/000155837023017550/0001558370-23-017550-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Deloitte & Touche LLP"}],"fact_type":"auditor_change"},{"claim_id":"f5756343577c992fd7c1539c68d373ad3f4cb146","claim":"NAPCO SECURITY TECHNOLOGIES, INC dismissed Baker Tilly US, LLP as its auditor.","evidence_excerpt":"the Committee dismissed Baker Tilly as the Company's independent registered public accounting firm as of the Effective Date","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/69633/000155837023017550/0001558370-23-017550-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Baker Tilly US, LLP"},{"label":"Successor","value":"Deloitte & Touche LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}