{"schema_version":"secwatch.filing_event.v1","accession":"0001654954-22-004746","form_type":"8-K","ticker":"SMID","cik":"0000924719","company_name":"SMITH MIDLAND CORP","filed_at":"2022-04-08T23:59:59+00:00","discovered_at":"2026-05-14T18:04:04.443037+00:00","generated_at":"2026-06-26T08:38:35.731614+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"Smith-Midland dismisses BDO as auditor, engages Dixon Hughes Goodman for FY2022","bullets":["Audit Committee approved engagement of DHG and dismissed BDO on April 4, 2022, effective for FY2022.","No disagreements or reportable events between BDO and Company during 2020-2021 and subsequent interim period.","BDO's audit reports for 2020 and 2021 were unqualified with no adverse opinion or modification.","No prior consultations with DHG on accounting principles or audit issues as of April 4, 2022."],"urls":{"canonical":"https://secwatch.observer/filing/0001654954-22-004746","json":"https://secwatch.observer/filing/0001654954-22-004746.json","markdown":"https://secwatch.observer/filing/0001654954-22-004746.md","text":"https://secwatch.observer/filing/0001654954-22-004746.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/924719/000165495422004746/0001654954-22-004746-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/924719/000165495422004746/smid_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-26T08:38:35.731614+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"}