{"schema_version":"secwatch.filing_event.v1","accession":"0001575872-25-000372","form_type":"8-K/A","ticker":"NCL","cik":"0001923780","company_name":"Northann Corp.","filed_at":"2025-05-30T23:59:59+00:00","discovered_at":"2026-05-14T18:02:50.482825+00:00","generated_at":"2026-05-20T04:57:21.188688+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Northann Corp. dismisses auditor WWC, appoints LAO Professionals as new independent auditor","bullets":["Dismissed WWC as independent auditor on May 24, 2025; no disagreements or reportable events in prior years.","Appointed LAO Professionals on May 29, 2025 to audit FY 2024 and 2025, subject to customary acceptance procedures.","WWC's audit report for FY 2024 had not been issued at dismissal.","No consultations with LAO prior to appointment regarding accounting principles or audit matters."],"urls":{"canonical":"https://secwatch.observer/filing/0001575872-25-000372","json":"https://secwatch.observer/filing/0001575872-25-000372.json","markdown":"https://secwatch.observer/filing/0001575872-25-000372.md","text":"https://secwatch.observer/filing/0001575872-25-000372.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1923780/000157587225000372/0001575872-25-000372-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1923780/000157587225000372/ncl-20250524.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-20T04:57:21.188688+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":"52daaa2e6c15ebb724e073fe590b3df8e9e030fa","claim":"Northann Corp. engaged LAO Professionals as its auditor.","evidence_excerpt":"On May 29, 2025, LAO Professionals (\"LAO\") was appointed by the Company's Audit Committee as the Company's independent registered public accounting firm, to audit the Company's consolidated financial statements as of and for the fiscal year ended December 31, 2024 and the fiscal year ending December 31, 2025, subject to customary client acceptance procedures.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1923780/000157587225000372/0001575872-25-000372-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"LAO Professionals"}],"fact_type":"auditor_change"},{"claim_id":"ea96d25745d64cc917e14834d5cb2ec6b2cddf40","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, the Company dismissed 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/1923780/000157587225000372/0001575872-25-000372-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"}