{"schema_version":"secwatch.filing_event.v1","accession":"0001654954-23-011514","form_type":"8-K","ticker":"SODI","cik":"0000091668","company_name":"SOLITRON DEVICES INC","filed_at":"2023-09-05T23:59:59+00:00","discovered_at":"2026-05-14T18:03:37.016920+00:00","generated_at":"2026-06-11T00:18:58.083290+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Solitron Devices dismisses MaloneBailey, appoints Whitley Penn as auditor","bullets":["MaloneBailey dismissed as auditor effective Aug 30, 2023; no adverse opinions or disagreements on FY2022-2023 statements.","Whitley Penn LLP appointed as new independent registered public accounting firm on Aug 30, 2023.","No reportable events other than previously disclosed material weaknesses in internal control over financial reporting.","MaloneBailey's letter agreeing with disclosures filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001654954-23-011514","json":"https://secwatch.observer/filing/0001654954-23-011514.json","markdown":"https://secwatch.observer/filing/0001654954-23-011514.md","text":"https://secwatch.observer/filing/0001654954-23-011514.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/91668/000165495423011514/0001654954-23-011514-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/91668/000165495423011514/sodi_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-11T00:18:58.083290+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":"e098be8a94c80d7e7c70e2fb5c8f968d8728a80c","claim":"SOLITRON DEVICES INC engaged Whitley Penn LLP as its auditor.","evidence_excerpt":"On August 30, 2023, following approval by the Company's Board of Directors and Audit Committee, the Company appointed Whitley Penn LLP (\"Whitley Penn\") as the new independent registered public accounting firm of the Company.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/91668/000165495423011514/0001654954-23-011514-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Whitley Penn LLP"}],"fact_type":"auditor_change"},{"claim_id":"f3ff277aa24457ffda9fcfe67846867eef94e3fd","claim":"SOLITRON DEVICES INC dismissed MaloneBailey, LLP as its auditor.","evidence_excerpt":"On August 30, 2023, the Board of Directors and Audit Committee of Solitron Devices, Inc. (the \"Company\"), approved the dismissal of MaloneBailey, LLP (\"MaloneBailey\"), as the independent registered public accounting firm of the Company, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/91668/000165495423011514/0001654954-23-011514-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"MaloneBailey, LLP"},{"label":"Successor","value":"Whitley Penn LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}