{"schema_version":"secwatch.filing_event.v1","accession":"0001654954-23-011535","form_type":"8-K/A","ticker":"SODI","cik":"0000091668","company_name":"SOLITRON DEVICES INC","filed_at":"2023-09-05T23:59:59+00:00","discovered_at":"2026-05-14T18:03:37.016710+00:00","generated_at":"2026-06-11T00:19:03.045606+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"Solitron Devices dismisses MaloneBailey as auditor, appoints Whitley Penn","bullets":["Board dismissed MaloneBailey effective Aug 30, 2023; no disagreements except known material weaknesses in internal controls.","Appointed Whitley Penn LLP as new independent accountant effective Sep 1, 2023.","MaloneBailey's reports for FY 2023 and 2022 contained no adverse opinion or qualification.","MaloneBailey furnished auditor letter to SEC agreeing with Company's disclosures."],"urls":{"canonical":"https://secwatch.observer/filing/0001654954-23-011535","json":"https://secwatch.observer/filing/0001654954-23-011535.json","markdown":"https://secwatch.observer/filing/0001654954-23-011535.md","text":"https://secwatch.observer/filing/0001654954-23-011535.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/91668/000165495423011535/0001654954-23-011535-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/91668/000165495423011535/sodi_8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-11T00:19:03.045606+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":"bf31fd36c953bbc4de8b315149c797465aa1de44","claim":"SOLITRON DEVICES INC engaged Whitley Penn LLP as its auditor.","evidence_excerpt":"On September 1, 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/91668/000165495423011535/0001654954-23-011535-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":"c973547af17d3c1c10f0653a7cd9dcf59d872eb8","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/91668/000165495423011535/0001654954-23-011535-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"}