{"schema_version":"secwatch.filing_event.v1","accession":"0001628280-25-015935","form_type":"8-K","ticker":null,"cik":"0001758057","company_name":"Luminar Technologies, Inc./DE","filed_at":"2025-04-01T23:59:59+00:00","discovered_at":"2026-05-14T18:02:49.607548+00:00","generated_at":"2026-05-24T00:57:15.154460+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Luminar dismisses Deloitte & Touche, appoints KPMG as new auditor for FY2025","bullets":["Audit Committee dismissed Deloitte & Touche on March 31, 2025; no adverse opinions or disagreements in prior years.","KPMG engaged as independent auditor for fiscal year ending Dec 31, 2025, subject to client acceptance procedures.","No reportable events or disagreements with Deloitte during fiscal 2023, 2024, or through March 31, 2025."],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-25-015935","json":"https://secwatch.observer/filing/0001628280-25-015935.json","markdown":"https://secwatch.observer/filing/0001628280-25-015935.md","text":"https://secwatch.observer/filing/0001628280-25-015935.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1758057/000162828025015935/0001628280-25-015935-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1758057/000162828025015935/lazr-20250331.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-24T00:57:15.154460+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":"037498de0a9852e362f0e760de2a5f05c9aaca19","claim":"Luminar Technologies, Inc./DE dismissed Deloitte & Touche LLP as its auditor.","evidence_excerpt":"On March 31, 2025, the Audit Committee of the Board of Directors of Luminar Technologies, Inc. (the \"Company\") approved the dismissal of Deloitte & Touche LLP (\"Deloitte & Touche\") as the Company's independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1758057/000162828025015935/0001628280-25-015935-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Deloitte & Touche LLP"},{"label":"Successor","value":"KPMG LLP"}],"fact_type":"auditor_change"},{"claim_id":"ff631e672881e056052e958379840871bc23aedb","claim":"Luminar Technologies, Inc./DE engaged KPMG LLP as its auditor.","evidence_excerpt":"On March 31, 2025, the Audit Committee of the Board of Directors of the Company approved the engagement of KPMG LLP (\"KPMG\") as the Company's independent registered public accounting firm for the fiscal year ending December 31, 2025, and related interim periods, subject to the completion of its standard client acceptance procedures.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1758057/000162828025015935/0001628280-25-015935-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"KPMG LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}