{"schema_version":"secwatch.filing_event.v1","accession":"0001683168-23-006013","form_type":"8-K","ticker":"SOWG","cik":"0001490161","company_name":"Sow Good Inc.","filed_at":"2023-08-23T23:59:59+00:00","discovered_at":"2026-05-14T18:03:34.066008+00:00","generated_at":"2026-06-11T04:45:10.042971+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Sow Good Inc. names Urish Popeck as new auditor, dismisses M&K CPAS","bullets":["Dismissed M&K CPAS, PLLC as independent auditor on August 23, 2023.","Appointed Urish Popeck & Co., LLC (UPCO) to audit FY2023 financials and Q3 review.","M&K reports for FY2021-2022 had no adverse opinion or modifications.","No disagreements or reportable events except previously disclosed material weaknesses.","M&K provided a letter confirming agreement with the company's disclosures."],"urls":{"canonical":"https://secwatch.observer/filing/0001683168-23-006013","json":"https://secwatch.observer/filing/0001683168-23-006013.json","markdown":"https://secwatch.observer/filing/0001683168-23-006013.md","text":"https://secwatch.observer/filing/0001683168-23-006013.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1490161/000168316823006013/0001683168-23-006013-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1490161/000168316823006013/sowgood_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-11T04:45:10.042971+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":"a4178be838de71931442d0a1228641a2532e5299","claim":"Sow Good Inc. dismissed M&K CPAS, PLLC as its auditor.","evidence_excerpt":"the Committee approved the dismissal of M&K CPAS, PLLC (\"M&K\") 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/1490161/000168316823006013/0001683168-23-006013-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"M&K CPAS, PLLC"}],"fact_type":"auditor_change"},{"claim_id":"cdda89e9135ef0e9365ab33c49c8470bb0b4d27c","claim":"Sow Good Inc. engaged Urish Popeck & Co., LLC as its auditor.","evidence_excerpt":"on August 23, 2023, the Committee approved the appointment of Urish Popeck & Co., LLC (\"UPCO\") as the Company's independent public accounting firm","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1490161/000168316823006013/0001683168-23-006013-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Urish Popeck & Co., LLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}