{"schema_version":"secwatch.filing_event.v1","accession":"0001683168-24-000699","form_type":"8-K","ticker":"BEEM","cik":"0001398805","company_name":"Beam Global","filed_at":"2024-02-06T23:59:59+00:00","discovered_at":"2026-05-14T18:03:24.056554+00:00","generated_at":"2026-06-06T07:58:21.288157+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"Beam Global appoints Marcum LLP as new independent auditor effective Feb 3, 2024","bullets":["Audit Committee engaged Marcum LLP as new independent registered public accounting firm on February 3, 2024.","No prior consultations with Marcum on accounting principles, transactions, or audit opinions.","No disagreements or reportable events with former auditor during the past two fiscal years.","Former auditor not identified in the filing; change is described as standard."],"urls":{"canonical":"https://secwatch.observer/filing/0001683168-24-000699","json":"https://secwatch.observer/filing/0001683168-24-000699.json","markdown":"https://secwatch.observer/filing/0001683168-24-000699.md","text":"https://secwatch.observer/filing/0001683168-24-000699.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1398805/000168316824000699/0001683168-24-000699-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1398805/000168316824000699/beam_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T07:58:21.288157+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":"2847247990966a18c7377b26175ca2e55f47c015","claim":"Beam Global engaged Marcum LLP as its auditor.","evidence_excerpt":"On February 3, 2024, the Audit Committee of the Board of Directors of Beam Global (the “Company”) engaged Marcum LLP (“Marcum”) as the Company’s new independent registered public accounting firm, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1398805/000168316824000699/0001683168-24-000699-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Marcum LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}