{"schema_version":"secwatch.filing_event.v1","accession":"0001683168-24-000135","form_type":"8-K","ticker":"BEEM","cik":"0001398805","company_name":"Beam Global","filed_at":"2024-01-09T23:59:59+00:00","discovered_at":"2026-05-14T18:03:24.055967+00:00","generated_at":"2026-06-07T01:24:53.128898+00:00","sec_items":["4.01","5.02","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"Beam Global dismisses auditor RSM; former CFO McDermott to consult at $225/hr","bullets":["Dismissed RSM US LLP as independent auditor on Jan 3, 2024; new auditor search underway.","No accounting disagreements, but material weaknesses in inventory control (FY 2021-2022) and purchase price valuation (Q1 2022) were noted.","Former CFO Kathy McDermott entered consulting agreement effective Jan 1, 2024 at $225 per hour, ending March 31, 2024.","Consulting role supports current CFO on an as-needed basis; extension requires mutual agreement."],"urls":{"canonical":"https://secwatch.observer/filing/0001683168-24-000135","json":"https://secwatch.observer/filing/0001683168-24-000135.json","markdown":"https://secwatch.observer/filing/0001683168-24-000135.md","text":"https://secwatch.observer/filing/0001683168-24-000135.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1398805/000168316824000135/0001683168-24-000135-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1398805/000168316824000135/beam_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T01:24:53.128898+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":"17b982d188912ead261f6cbb30260e65416adad1","claim":"Beam Global dismissed RSM US LLP as its auditor.","evidence_excerpt":"On January 3, 2024, Beam Global (the \"Company\") dismissed RSM US LLP (“RSM”) 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/1398805/000168316824000135/0001683168-24-000135-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"RSM US LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}