{"schema_version":"secwatch.filing_event.v1","accession":"0001683168-23-007470","form_type":"8-K","ticker":"TOON","cik":"0001355848","company_name":"Kartoon Studios, Inc.","filed_at":"2023-10-27T23:59:59+00:00","discovered_at":"2026-05-14T18:03:28.737957+00:00","generated_at":"2026-06-09T06:51:13.266305+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Kartoon Studios dismisses Baker Tilly, appoints Mazars USA as auditor","bullets":["Auditor change effective October 25, 2023; dismissal cited as cost-saving measure.","No disagreements with Baker Tilly on accounting principles or audit scope.","Baker Tilly's 2022 and 2021 reports were unqualified with no adverse opinions.","Prior material weaknesses in internal controls disclosed; no restatements caused.","Mazars USA LLP appointed for year ending Dec 31, 2023; no pre-engagement consultations."],"urls":{"canonical":"https://secwatch.observer/filing/0001683168-23-007470","json":"https://secwatch.observer/filing/0001683168-23-007470.json","markdown":"https://secwatch.observer/filing/0001683168-23-007470.md","text":"https://secwatch.observer/filing/0001683168-23-007470.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1355848/000168316823007470/0001683168-23-007470-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1355848/000168316823007470/kartoon_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-09T06:51:13.266305+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":"63089894352e374fed1b94d9213da9b9b64a9436","claim":"Kartoon Studios, Inc. engaged Mazars USA LLP as its auditor.","evidence_excerpt":"On October 25, 2023, the Audit Committee appointed Mazars USA LLP (“Mazars”) as the Company’s independent registered public accounting firm for the year ending December 31, 2023, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1355848/000168316823007470/0001683168-23-007470-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Mazars USA LLP"}],"fact_type":"auditor_change"},{"claim_id":"e0f9a51c74dd8883f90a76f21a0397a2d630a4b5","claim":"Kartoon Studios, Inc. dismissed Baker Tilly US, LLP as its auditor.","evidence_excerpt":"On October 23, 2023, as a cost saving measure, the audit committee (the “Audit Committee”) of the board of directors of Kartoon Studios, Inc. (the “Company”) dismissed Baker Tilly US, LLP (“Baker Tilly”) as the Company’s independent registered public accounting firm and approved replacing them with Mazars USA LLP.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1355848/000168316823007470/0001683168-23-007470-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Baker Tilly US, LLP"},{"label":"Successor","value":"Mazars USA LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}