{"schema_version":"secwatch.filing_event.v1","accession":"0001683168-25-002818","form_type":"8-K","ticker":"BEEM","cik":"0001398805","company_name":"Beam Global","filed_at":"2025-04-25T23:59:59+00:00","discovered_at":"2026-05-14T18:02:48.165205+00:00","generated_at":"2026-05-23T05:46:42.496381+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":"Beam Global replaces Marcum LLP with CBIZ CPAs as auditor after Marcum's attest business acquisition","bullets":["Marcum LLP resigned as independent registered public accounting firm on April 24, 2025.","CBIZ CPAs P.C. engaged effective immediately for FY2025, approved by the Audit Committee.","No disagreements or reportable events between company and Marcum, except previously disclosed material weaknesses.","Marcum's reports for fiscal years 2024 and 2023 were unqualified.","Marcum provided a letter agreeing with the company's statements, filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001683168-25-002818","json":"https://secwatch.observer/filing/0001683168-25-002818.json","markdown":"https://secwatch.observer/filing/0001683168-25-002818.md","text":"https://secwatch.observer/filing/0001683168-25-002818.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1398805/000168316825002818/0001683168-25-002818-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1398805/000168316825002818/beam_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-23T05:46:42.496381+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}