{"schema_version":"secwatch.filing_event.v1","accession":"0001641172-25-026596","form_type":"8-K","ticker":"RCAT","cik":"0000748268","company_name":"Red Cat Holdings, Inc.","filed_at":"2025-09-04T23:59:59+00:00","discovered_at":"2026-05-14T18:02:46.276809+00:00","generated_at":"2026-05-17T08:23:56.293057+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"Red Cat Holdings dismisses dbbmckennon as auditor, appoints KPMG","bullets":["Audit Committee approved dismissal of dbbmckennon LLC effective August 28, 2025.","Engaged KPMG LLP as new independent auditor for fiscal year ending December 31, 2025.","Prior audit reports (FY 2023, 2024, 8 months ended Dec 2024) were unqualified with no adverse opinions.","No disagreements with dbbmckennon on accounting principles; a material weakness had been previously disclosed.","No consultations with KPMG prior to appointment on accounting or audit matters."],"urls":{"canonical":"https://secwatch.observer/filing/0001641172-25-026596","json":"https://secwatch.observer/filing/0001641172-25-026596.json","markdown":"https://secwatch.observer/filing/0001641172-25-026596.md","text":"https://secwatch.observer/filing/0001641172-25-026596.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/748268/000164117225026596/0001641172-25-026596-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/748268/000164117225026596/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T08:23:56.293057+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":"dccdda9c0d328d75188b6a9011f91c78cdcc1ee6","claim":"Red Cat Holdings, Inc. dismissed dbbmckennon LLC as its auditor.","evidence_excerpt":"ismissal of Independent Registered Public Accounting Firm On August 28, 2025, the Audit Committee of the Board of Directors of Red Cat Holdings, Inc. approved the decision to change its independent registered public accounting firm and dismissed dbbmckennon LLC (“dbbmckennon”) as its independent registered public accounting","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/748268/000164117225026596/0001641172-25-026596-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"dbbmckennon LLC"}],"fact_type":"auditor_change"},{"claim_id":"ecaf2dcb5aded8181fda38f31d3f4e7f5a4e72d8","claim":"Red Cat Holdings, Inc. engaged KPMG LLP as its auditor.","evidence_excerpt":"ppointment of New Independent Registered Public Accounting Firm. On August 28, 2025, the Audit Committee approved the engagement of KPMG LLP (“KPMG”) as its new independent registered public accounting firm for the fiscal year ending December 31, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/748268/000164117225026596/0001641172-25-026596-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"}