{"schema_version":"secwatch.filing_event.v1","accession":"0001641172-25-018399","form_type":"8-K","ticker":"UAVS","cik":"0000008504","company_name":"AgEagle Aerial Systems Inc.","filed_at":"2025-07-09T23:59:59+00:00","discovered_at":"2026-05-14T18:02:46.497083+00:00","generated_at":"2026-05-18T08:59:30.749757+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"AgEagle dismisses Withum as auditor, appoints Grassi; cites material weakness, going concern","bullets":["Withum dismissed July 2, 2025; Grassi appointed effective July 9, 2025 for FY2025 audit.","Withum's reports included going concern uncertainty for Company's ability to continue.","Material weakness in internal controls re EPS computation error and dividend classification; amended 10-K/A filed Nov 2024.","No disagreements with Withum on accounting principles during fiscal 2023 and 2024."],"urls":{"canonical":"https://secwatch.observer/filing/0001641172-25-018399","json":"https://secwatch.observer/filing/0001641172-25-018399.json","markdown":"https://secwatch.observer/filing/0001641172-25-018399.md","text":"https://secwatch.observer/filing/0001641172-25-018399.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/8504/000164117225018399/0001641172-25-018399-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/8504/000164117225018399/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-18T08:59:30.749757+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":"3abea28728620f0c039fd1abc9beb011d0f74436","claim":"AgEagle Aerial Systems Inc. dismissed WithumSmith+Brown, P.C. as its auditor.","evidence_excerpt":"On July 2, 2025, the Audit Committee (the “Committee”) of the Board of Directors of AgEagle Aerial Systems Inc. (the “Company”) dismissed WithumSmith+Brown, P.C. (“Withum”) as its independent registered public accountant.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/8504/000164117225018399/0001641172-25-018399-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"WithumSmith+Brown, P.C."}],"fact_type":"auditor_change"},{"claim_id":"4d86f08fc84ac852a67531bf7939cdaac4857cb6","claim":"AgEagle Aerial Systems Inc. engaged Grassi & Co., CPAs, P.C. as its auditor.","evidence_excerpt":"On July 2, 2025, the Committee approved the engagement of Grassi & Co., CPAs, P.C. (“Grassi”) as the Company’s independent registered public accounting firm, effective July 9, 2025, to audit the Company’s consolidated financial statements for the year ending December 31, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/8504/000164117225018399/0001641172-25-018399-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Grassi & Co., CPAs, P.C."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}