secwatch.observer — SEC 8-K summary
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Issuer:     SMITH MIDLAND CORP (SMID)
CIK:        0000924719
Form:       8-K
Filed at:   2023-08-23T23:59:59+00:00
Accession:  0001654954-23-011192
Event type: other_material
Sentiment:  negative
Materiality: 0.60
Item codes: 3.01, 4.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

Smith-Midland receives Nasdaq delisting notice for late Q2 10-Q; appoints BDO as new auditor
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- Nasdaq notice for non-compliance with Listing Rule 5250(c)(1) due to late Form 10-Q for June 30, 2023.
- Delay attributed to transition to new independent registered public accounting firm, not internal controls.
- Audit Committee approved engagement of BDO USA LLP on August 23, 2023 for fiscal year 2023.
- Company expects to file Form 10-Q after BDO completes its review, resolving listing issue.
- No prior consultations with BDO on accounting principles or audit opinions for recent periods.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/924719/000165495423011192/0001654954-23-011192-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/924719/000165495423011192/smid_8k.htm
  HTML page:      https://secwatch.observer/filing/0001654954-23-011192

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