{"schema_version":"secwatch.filing_event.v1","accession":"0001558370-25-008482","form_type":"8-K","ticker":null,"cik":"0001575048","company_name":"ATEL 16, LLC","filed_at":"2025-06-06T23:59:59+00:00","discovered_at":"2026-05-14T18:02:48.844805+00:00","generated_at":"2026-05-19T18:21:39.903329+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.15,"calibrated_materiality_score":0.15,"confidence":"high","headline":"ATEL 16, LLC replaces Moss Adams with Baker Tilly as auditor after merger","bullets":["Moss Adams merged with Baker Tilly US, LLP effective June 3, 2025; Baker Tilly appointed as successor auditor.","Audit reports for FY2024 and FY2023 were unqualified, with no adverse opinion or modifications.","No disagreements on accounting principles or reportable events during the prior periods or interim.","No consultations with Baker Tilly prior to appointment; Moss Adams provided letter concurring with disclosures."],"urls":{"canonical":"https://secwatch.observer/filing/0001558370-25-008482","json":"https://secwatch.observer/filing/0001558370-25-008482.json","markdown":"https://secwatch.observer/filing/0001558370-25-008482.md","text":"https://secwatch.observer/filing/0001558370-25-008482.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1575048/000155837025008482/0001558370-25-008482-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1575048/000155837025008482/tmb-20250606x8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-19T18:21:39.903329+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":"738840dd80cc8d835ed21fd37635ae011842b44e","claim":"ATEL 16, LLC 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, as the successor to 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/1575048/000155837025008482/0001558370-25-008482-index.htm","confidence":0.95,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Baker Tilly US, LLP"}],"fact_type":"auditor_change"},{"claim_id":"a666bcfcde82adbb3d78fc2975acbd3979e112ca","claim":"Moss Adams LLP resigned as auditor of ATEL 16, LLC.","evidence_excerpt":"On June 3, 2025, ATEL 16, LLC, (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 on June 3, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1575048/000155837025008482/0001558370-25-008482-index.htm","confidence":0.95,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Moss Adams LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}