{"schema_version":"secwatch.filing_event.v1","accession":"0001575872-26-000605","form_type":"8-K/A","ticker":"NCL","cik":"0001923780","company_name":"Northann Corp.","filed_at":"2026-08-24T20:29:26+00:00","discovered_at":"2026-08-24T20:30:10.544030+00:00","generated_at":"2026-08-24T20:30:28.813480+00:00","sec_items":["4.01","4.02","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"medium","headline":"Northann Corp discloses auditor resignation and non-reliance; letter filed but not reproduced","bullets":["LAO Professionals resigned as independent auditor; company states non-reliance on previously issued financial statements (Item 4.02).","LAO letter dated Aug 21, 2026 filed as Exhibit 16.1; its specific content is not included in this filing text.","This Form 8-K/A amends the Aug 10, 2026 Form 8-K that disclosed the resignation; no other changes made."],"urls":{"canonical":"https://secwatch.observer/filing/0001575872-26-000605","json":"https://secwatch.observer/filing/0001575872-26-000605.json","markdown":"https://secwatch.observer/filing/0001575872-26-000605.md","text":"https://secwatch.observer/filing/0001575872-26-000605.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1923780/000157587226000605/0001575872-26-000605-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1923780/000157587226000605/ncl124_8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-08-24T20:30:28.813480+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}