{"schema_version":"secwatch.filing_event.v1","accession":"0001641172-25-014028","form_type":"8-K","ticker":"OPTT","cik":"0001378140","company_name":"Ocean Power Technologies, Inc.","filed_at":"2025-06-06T23:59:59+00:00","discovered_at":"2026-05-14T18:02:48.106970+00:00","generated_at":"2026-05-19T18:11:54.200914+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.1,"calibrated_materiality_score":0.1,"confidence":"high","headline":"Ocean Power Technologies auditor changes due to Moss Adams merger with Baker Tilly","bullets":["Moss Adams merged into Baker Tilly effective June 3, 2025; Moss Adams resigned as auditor.","Audit Committee approved Baker Tilly as successor independent registered public accounting firm.","No disagreements or reportable events occurred with Moss Adams during its engagement.","Moss Adams issued a letter to the SEC agreeing with the company's statements."],"urls":{"canonical":"https://secwatch.observer/filing/0001641172-25-014028","json":"https://secwatch.observer/filing/0001641172-25-014028.json","markdown":"https://secwatch.observer/filing/0001641172-25-014028.md","text":"https://secwatch.observer/filing/0001641172-25-014028.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1378140/000164117225014028/0001641172-25-014028-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1378140/000164117225014028/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-19T18:11:54.200914+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":"6eba3104ed89ab6a3ec1930564df3479c6f828e4","claim":"Ocean Power Technologies, Inc. engaged Baker Tilly US, LLP as its auditor.","evidence_excerpt":"the Audit Committee of the Company’s Board of Directors approved the appointment of Baker Tilly, as the successor to Moss Adams, 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/1378140/000164117225014028/0001641172-25-014028-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Baker Tilly US, LLP"}],"fact_type":"auditor_change"},{"claim_id":"d34bba0f236f76f5b115462a10d16ffaad376a4c","claim":"Moss Adams LLP resigned as auditor of Ocean Power Technologies, Inc..","evidence_excerpt":"In connection with the notification of the merger, Moss Adams has resigned as the auditors of the Company and the Audit Committee of the Company’s Board of Directors approved the appointment of Baker Tilly, as the successor to Moss Adams, 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/1378140/000164117225014028/0001641172-25-014028-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Moss Adams LLP"},{"label":"Successor","value":"Baker Tilly US, LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}