{"schema_version":"secwatch.filing_event.v1","accession":"0001558370-24-002863","form_type":"8-K","ticker":"CLMB","cik":"0000945983","company_name":"Climb Global Solutions, Inc.","filed_at":"2024-03-11T23:59:59+00:00","discovered_at":"2026-05-14T18:03:27.382456+00:00","generated_at":"2026-06-05T00:18:53.951098+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":"Climb Global Solutions dismisses BDO, appoints Deloitte as auditor","bullets":["Audit Committee dismissed BDO USA, P.C. as independent auditor on March 6, 2024.","No disagreements or reportable events occurred during fiscal years 2022 and 2023.","Deloitte & Touche LLP appointed as new auditor for fiscal year ending Dec 31, 2024.","Prior audit reports for 2022 and 2023 were unqualified with no adverse opinions."],"urls":{"canonical":"https://secwatch.observer/filing/0001558370-24-002863","json":"https://secwatch.observer/filing/0001558370-24-002863.json","markdown":"https://secwatch.observer/filing/0001558370-24-002863.md","text":"https://secwatch.observer/filing/0001558370-24-002863.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/945983/000155837024002863/0001558370-24-002863-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/945983/000155837024002863/clmb-20240306x8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-05T00:18:53.951098+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":"24ec52927d26c9eaef8fb6cd5a62d7921be7a5d2","claim":"Climb Global Solutions, Inc. engaged Deloitte & Touche LLP as its auditor.","evidence_excerpt":"On March 6, 2024, the Audit Committee approved the engagement of Deloitte & Touche LLP (“Deloitte”) as its new independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/945983/000155837024002863/0001558370-24-002863-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":"dfdb521c07ee44934913615af2a9f1a7465ce53c","claim":"Climb Global Solutions, Inc. dismissed BDO USA, P.C. as its auditor.","evidence_excerpt":"On March 6, 2024, the Audit Committee of the Board of Directors (the “Audit Committee”) of Climb Global Solutions, Inc. (the “Company”) dismissed BDO USA, P.C. (“BDO”) 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/945983/000155837024002863/0001558370-24-002863-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BDO USA, P.C."},{"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"}