{"schema_version":"secwatch.filing_event.v1","accession":"0001628280-25-018292","form_type":"8-K","ticker":"SLP","cik":"0001023459","company_name":"Simulations Plus, Inc.","filed_at":"2025-04-18T23:59:59+00:00","discovered_at":"2026-05-14T18:02:47.172342+00:00","generated_at":"2026-05-23T10:53:05.637047+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Simulations Plus replaces auditor RSJ with Grant Thornton for FY2025","bullets":["Dismissed Rose, Snyder & Jacobs (RSJ) as auditor effective April 15, 2025.","Appointed Grant Thornton LLP as new independent auditor for fiscal year ending August 31, 2025.","No disagreements or reportable events with RSJ during fiscal 2023, 2024, or subsequent period.","RSJ's audit report for FY2024 was unqualified with no adverse opinion or modifications.","Audit committee conducted a competitive process to select Grant Thornton."],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-25-018292","json":"https://secwatch.observer/filing/0001628280-25-018292.json","markdown":"https://secwatch.observer/filing/0001628280-25-018292.md","text":"https://secwatch.observer/filing/0001628280-25-018292.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1023459/000162828025018292/0001628280-25-018292-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1023459/000162828025018292/slp-20250415.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-23T10:53:05.637047+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":"1cb197f85a28ccc2959b496687fb36d4dc71f128","claim":"Simulations Plus, Inc. engaged Grant Thornton LLP as its auditor.","evidence_excerpt":"the Audit Committee approved the selection and appointment of Grant Thornton LLP (“Grant Thornton”) to audit the Company’s consolidated financial statements for the fiscal year ending August 31, 2025, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1023459/000162828025018292/0001628280-25-018292-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Grant Thornton LLP"}],"fact_type":"auditor_change"},{"claim_id":"9b3811df7fe06dac775a536d9d402bc1c02af7da","claim":"Simulations Plus, Inc. dismissed Rose, Snyder & Jacobs LLC as its auditor.","evidence_excerpt":"The Audit Committee approved the dismissal of Rose, Snyder & Jacobs LLC (“RSJ”) as the Company’s independent registered public accounting firm and dismissed RSJ on April 15, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1023459/000162828025018292/0001628280-25-018292-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Rose, Snyder & Jacobs LLC"},{"label":"Successor","value":"Grant Thornton LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}