{"schema_version":"secwatch.filing_event.v1","accession":"0001628280-23-023999","form_type":"8-K","ticker":"FATAQ","cik":"0001705012","company_name":"Fat Brands, Inc","filed_at":"2023-06-30T23:59:59+00:00","discovered_at":"2026-05-14T18:03:40.128163+00:00","generated_at":"2026-06-13T14:10:01.846260+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.35,"calibrated_materiality_score":0.35,"confidence":"high","headline":"FAT Brands appoints MGO as new auditor, replacing Baker Tilly","bullets":["Engaged Macias Gini & O'Connell, LLP as new independent registered public accounting firm effective June 27, 2023.","Change approved by the Audit Committee; no prior consultations with MGO occurred.","No disagreements or reportable events with former auditor Baker Tilly US, LLP during the relevant periods."],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-23-023999","json":"https://secwatch.observer/filing/0001628280-23-023999.json","markdown":"https://secwatch.observer/filing/0001628280-23-023999.md","text":"https://secwatch.observer/filing/0001628280-23-023999.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1705012/000162828023023999/0001628280-23-023999-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1705012/000162828023023999/fat-20230627.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-13T14:10:01.846260+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":"39cb0433f22ffb0ac18bbf84b93714cb1e03ec26","claim":"Fat Brands, Inc engaged Macias Gini & O’Connell, LLP as its auditor.","evidence_excerpt":"Effective as of June 27, 2023, (the “ Effective Date ”), FAT Brands Inc. (the “ Company ”) engaged Macias Gini & O’Connell, LLP (“ MGO ”) to serve as the Company’s new independent registered public accounting firm effective as of the same date.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1705012/000162828023023999/0001628280-23-023999-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Macias Gini & O’Connell, LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}