{"schema_version":"secwatch.filing_event.v1","accession":"0001654954-23-007430","form_type":"8-K","ticker":"SMID","cik":"0000924719","company_name":"SMITH MIDLAND CORP","filed_at":"2023-05-31T23:59:59+00:00","discovered_at":"2026-05-14T18:03:42.880213+00:00","generated_at":"2026-06-14T11:02:02.589944+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Smith-Midland auditor FORVIS resigns; material weakness disclosed","bullets":["FORVIS, LLP ceased as independent auditor for Smith-Midland effective May 24, 2023.","No disagreements with FORVIS on accounting principles or audit scope during 2022 or interim 2023.","Company had previously disclosed a material weakness in internal controls over allowance for doubtful accounts in Q4 2022.","FORVIS issued an unqualified opinion on 2022 financial statements despite the weakness.","Company has initiated a process to engage a new independent registered public accounting firm."],"urls":{"canonical":"https://secwatch.observer/filing/0001654954-23-007430","json":"https://secwatch.observer/filing/0001654954-23-007430.json","markdown":"https://secwatch.observer/filing/0001654954-23-007430.md","text":"https://secwatch.observer/filing/0001654954-23-007430.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/924719/000165495423007430/0001654954-23-007430-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/924719/000165495423007430/smid_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-14T11:02:02.589944+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"}