{"schema_version":"secwatch.filing_event.v1","accession":"0001683168-25-002108","form_type":"8-K","ticker":"FWDI","cik":"0000038264","company_name":"Forward Industries, Inc.","filed_at":"2025-03-31T23:59:59+00:00","discovered_at":"2026-05-14T18:03:06.002961+00:00","generated_at":"2026-05-24T02:38:42.936529+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Forward Industries dismisses CohnReznick, appoints CBIZ as auditor; 2024 report had going-concern note","bullets":["Board dismissed CohnReznick LLP as auditor effective March 28, 2025; no disagreements or reportable events.","Appointed CBIZ CPAs P.C. as new independent auditor, effective same date.","CohnReznick's FY2024 report included a going-concern explanatory paragraph but no adverse opinion.","FY2023 and FY2024 audits had no adverse or modified opinions except the going-concern note."],"urls":{"canonical":"https://secwatch.observer/filing/0001683168-25-002108","json":"https://secwatch.observer/filing/0001683168-25-002108.json","markdown":"https://secwatch.observer/filing/0001683168-25-002108.md","text":"https://secwatch.observer/filing/0001683168-25-002108.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/38264/000168316825002108/0001683168-25-002108-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/38264/000168316825002108/forward_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-24T02:38:42.936529+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":"4bd7066f24ba6e121ccc82f03ce445e21eb4130a","claim":"Forward Industries, Inc. engaged CBIZ CPAs P.C. as its auditor.","evidence_excerpt":"On March 28, 2025, following approval by the Company’s Board of Directors and Audit Committee, the Company appointed CBIZ CPAs P.C. (“CBIZ”) as the new independent registered public accounting firm of the Company.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/38264/000168316825002108/0001683168-25-002108-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"CBIZ CPAs P.C."}],"fact_type":"auditor_change"},{"claim_id":"83695f23de70b5e894273b1f09e0cc744f042b3e","claim":"Forward Industries, Inc. dismissed CohnReznick LLP as its auditor.","evidence_excerpt":"On March 28, 2025, the Board of Directors and Audit Committee of Forward Industries, Inc. (the “Company”), approved the dismissal of CohnReznick LLP (“CohnReznick”), as the independent registered public accounting firm of the Company, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/38264/000168316825002108/0001683168-25-002108-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"CohnReznick LLP"},{"label":"Successor","value":"CBIZ CPAs P.C."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}