{"schema_version":"secwatch.filing_event.v1","accession":"0001628280-23-011636","form_type":"8-K","ticker":"GWH","cik":"0001819438","company_name":"ESS Tech, Inc.","filed_at":"2023-04-14T23:59:59+00:00","discovered_at":"2026-05-14T18:03:40.835132+00:00","generated_at":"2026-06-17T02:06:23.891028+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"ESS Tech auditor EY declines re-election; material weakness in internal controls remains unremediated","bullets":["EY declined to stand for re-election as auditor for FY2023; no dispute with the company.","Material weakness in internal controls over financial statement close process remains unremediated as of filing date.","Previously disclosed material weaknesses for FY2021 (R&D, purchase commitments, equity) were remediated.","Company initiated RFP for Big Four auditor; will disclose new firm upon engagement."],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-23-011636","json":"https://secwatch.observer/filing/0001628280-23-011636.json","markdown":"https://secwatch.observer/filing/0001628280-23-011636.md","text":"https://secwatch.observer/filing/0001628280-23-011636.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1819438/000162828023011636/0001628280-23-011636-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1819438/000162828023011636/wk-20230410.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-17T02:06:23.891028+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"}