{"schema_version":"secwatch.filing_event.v1","accession":"0001575872-25-000366","form_type":"8-K","ticker":"NCL","cik":"0001923780","company_name":"Northann Corp.","filed_at":"2025-05-27T23:59:59+00:00","discovered_at":"2026-05-14T18:02:50.483440+00:00","generated_at":"2026-05-20T11:33:35.277180+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"Northann dismisses auditor WWC, P.C.; no disagreements; seeking new auditor","bullets":["WWC dismissed as independent registered public accounting firm effective May 24, 2025; no disagreements or reportable events in prior periods.","WWC's audit report for fiscal year ended December 31, 2024 had not yet been issued at dismissal.","Audit reports for fiscal years 2023 and 2022 were unqualified, with no adverse opinions or scope limitations.","Company is actively seeking to engage a new accounting firm; will file a Form 8-K/A upon appointment.","WWC provided a letter to the SEC confirming agreement with the company's disclosures (Exhibit 16.1)."],"urls":{"canonical":"https://secwatch.observer/filing/0001575872-25-000366","json":"https://secwatch.observer/filing/0001575872-25-000366.json","markdown":"https://secwatch.observer/filing/0001575872-25-000366.md","text":"https://secwatch.observer/filing/0001575872-25-000366.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1923780/000157587225000366/0001575872-25-000366-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1923780/000157587225000366/ncl-20250524.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-20T11:33:35.277180+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":"0be95a2af99d31640c3b05f6cc5501624b83597d","claim":"Northann Corp. dismissed WWC, P.C. as its auditor.","evidence_excerpt":"On May 24, 2025, approved by its audit committee of the board of directors, Northann Corp. (the “Company”) dismissed WWC, P.C. (“WWC”) from its position as the independent registered public accounting firm for the Company.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1923780/000157587225000366/0001575872-25-000366-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"WWC, P.C."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}