{"schema_version":"secwatch.filing_event.v1","accession":"0001654954-23-008526","form_type":"8-K","ticker":null,"cik":"0000100716","company_name":"UNICO AMERICAN CORP","filed_at":"2023-06-28T23:59:59+00:00","discovered_at":"2026-05-14T18:03:37.563027+00:00","generated_at":"2026-06-13T15:17:14.828446+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":"Unico American dismisses Marcum as auditor; stock moves to OTC Pink","bullets":["Audit Committee dismissed Marcum LLP as independent auditor effective June 16, 2023.","Marcum's 2021 audit report included a going-concern explanatory paragraph.","Material weaknesses in internal control over financial reporting were disclosed for FY 2021.","No disagreements with Marcum on accounting principles or audit scope.","Common stock began trading on OTC Pink Limited Information (UNAMQ) on June 15, 2023."],"urls":{"canonical":"https://secwatch.observer/filing/0001654954-23-008526","json":"https://secwatch.observer/filing/0001654954-23-008526.json","markdown":"https://secwatch.observer/filing/0001654954-23-008526.md","text":"https://secwatch.observer/filing/0001654954-23-008526.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/100716/000165495423008526/0001654954-23-008526-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/100716/000165495423008526/unam_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-13T15:17:14.828446+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":"7b28c78dd6530c580ca4f37d746499492ac1b179","claim":"UNICO AMERICAN CORP dismissed Marcum LLP as its auditor.","evidence_excerpt":"On June 9, 2023, the Audit Committee of the Board of Directors of Unico American Corporation (the “Company”) approved the dismissal of Marcum LLP (“Marcum”) as the Company’s independent registered public accounting firm, which dismissal became effective June 16, 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/100716/000165495423008526/0001654954-23-008526-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Marcum LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}