{"schema_version":"secwatch.filing_event.v1","accession":"0001654954-24-004829","form_type":"8-K","ticker":null,"cik":"0000933738","company_name":"ENGLOBAL CORP","filed_at":"2024-04-22T23:59:59+00:00","discovered_at":"2026-05-14T18:03:22.544695+00:00","generated_at":"2026-06-03T15:06:00.342493+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"ENGlobal dismisses Moss Adams, engages M&K as auditor; discloses material weaknesses","bullets":["Effective April 17, 2024, dismissed Moss Adams LLP and engaged M&K CPAs for FY ending Dec 28, 2024.","Moss Adams reports for FY 2023 and 2022 included going-concern doubt but no adverse or qualified opinions.","No disagreements with Moss Adams on accounting principles or audit scope during the relevant periods.","Material weaknesses in internal controls over financial reporting previously disclosed (risk assessment, review controls, reconciliation).","Moss Adams has furnished a letter agreeing with these disclosures, filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001654954-24-004829","json":"https://secwatch.observer/filing/0001654954-24-004829.json","markdown":"https://secwatch.observer/filing/0001654954-24-004829.md","text":"https://secwatch.observer/filing/0001654954-24-004829.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/933738/000165495424004829/0001654954-24-004829-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/933738/000165495424004829/eng_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-03T15:06:00.342493+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":"3364c2c506f57ce91b171cfcd3a56be07cefb04c","claim":"ENGLOBAL CORP engaged M&K CPAs, PLLC as its auditor.","evidence_excerpt":"the Committee approved, effective as of April 17, 2024, the engagement of M&K CPAs, PLLC (\"M&K\") as the Company's independent registered public accounting firm for the fiscal year ending December 28, 2024","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/933738/000165495424004829/0001654954-24-004829-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"M&K CPAs, PLLC"}],"fact_type":"auditor_change"},{"claim_id":"6e2232bea8fcaf43594890252ea7e1d88a8268b7","claim":"ENGLOBAL CORP dismissed Moss Adams LLP as its auditor.","evidence_excerpt":"the dismissal of Moss Adams LLP (\"Moss Adams\") as the Company's independent registered public accounting firm","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/933738/000165495424004829/0001654954-24-004829-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Moss Adams LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}