{"schema_version":"secwatch.filing_event.v1","accession":"0001641172-25-006180","form_type":"8-K","ticker":"CVV","cik":"0000766792","company_name":"CVD EQUIPMENT CORP","filed_at":"2025-04-25T23:59:59+00:00","discovered_at":"2026-05-14T18:02:51.219166+00:00","generated_at":"2026-05-23T06:21:54.118556+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.25,"calibrated_materiality_score":0.25,"confidence":"high","headline":"CVD Equipment changes auditor from Marcum to CBIZ CPAs after acquisition","bullets":["Marcum resigned as independent auditor on April 25, 2025; CBIZ CPAs P.C. engaged with Audit Committee approval.","Change follows CBIZ's acquisition of Marcum's attest business on November 1, 2024.","Marcum's reports for FY2024 and FY2023 had no adverse opinion, qualification, or modification.","No disagreements or reportable events occurred through Marcum's resignation."],"urls":{"canonical":"https://secwatch.observer/filing/0001641172-25-006180","json":"https://secwatch.observer/filing/0001641172-25-006180.json","markdown":"https://secwatch.observer/filing/0001641172-25-006180.md","text":"https://secwatch.observer/filing/0001641172-25-006180.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/766792/000164117225006180/0001641172-25-006180-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/766792/000164117225006180/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-23T06:21:54.118556+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"}