---
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"
generated_at: "2026-06-14T11:02:02.589944+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# Smith-Midland auditor FORVIS resigns; material weakness disclosed

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: negative
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001654954-23-007430
- JSON: https://secwatch.observer/filing/0001654954-23-007430.json
- Plain text: https://secwatch.observer/filing/0001654954-23-007430.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.