{"schema_version":"secwatch.filing_event.v1","accession":"0001758766-26-000031","form_type":"8-K","ticker":"STEM","cik":"0001758766","company_name":"STEM, INC.","filed_at":"2026-03-17T23:59:59+00:00","discovered_at":"2026-05-14T18:02:36.095031+00:00","generated_at":"2026-05-15T10:36:06.923473+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"Stem, Inc. dismisses Deloitte & Touche, appoints RSM as new auditor effective Q1 2026","bullets":["Audit Committee dismissed Deloitte & Touche on March 12, 2026; no adverse opinions on prior financials.","No disagreements or reportable events with Deloitte during FY2024, FY2025, or subsequent interim period.","RSM US LLP appointed as new auditor effective Q1 2026 review and FY2026 audit.","Company did not consult RSM on accounting matters prior to engagement."],"urls":{"canonical":"https://secwatch.observer/filing/0001758766-26-000031","json":"https://secwatch.observer/filing/0001758766-26-000031.json","markdown":"https://secwatch.observer/filing/0001758766-26-000031.md","text":"https://secwatch.observer/filing/0001758766-26-000031.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1758766/000175876626000031/0001758766-26-000031-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1758766/000175876626000031/stem-20260312.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T10:36:06.923473+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":"49f34697297ab59b34e1d3f22ccbac3cbe9b8f20","claim":"STEM, INC. engaged RSM US LLP as its auditor.","evidence_excerpt":"(b) On March 12, 2026, the Audit Committee of the Board approved the engagement of RSM US LLP (“ RSM ”) as the Company’s new independent registered public accounting firm, beginning with the review of the Company’s financial statements for the quarter ending March 31, 2026, and including the audit of the Company’s consolidated financial statements for the fiscal year ending December 31, 2026.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1758766/000175876626000031/0001758766-26-000031-index.htm","confidence":0.9},{"claim_id":"a567b87195a1e5b1f23184a126ef5f90e61dc276","claim":"STEM, INC. dismissed Deloitte & Touche LLP as its auditor.","evidence_excerpt":"(the “ Company ”) approved the dismissal of Deloitte & Touche LLP (“ Deloitte ”) 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/1758766/000175876626000031/0001758766-26-000031-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001288469-26-000045","ticker":"MXL","company_name":"MAXLINEAR, INC","filed_at":"2026-06-01T20:35:55+00:00","headline":"MaxLinear dismisses Grant Thornton, appoints KPMG as auditor for FY2026","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.5,"calibrated_materiality_score":0.5,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001288469-26-000045","json":"https://secwatch.observer/filing/0001288469-26-000045.json","markdown":"https://secwatch.observer/filing/0001288469-26-000045.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1288469/000128846926000045/0001288469-26-000045-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1288469/000128846926000045/mxl-20260528.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"(b) On March 12, 2026, the Audit Committee of the Board approved the engagement of RSM US LLP (“ RSM ”) as the Company’s new independent registered public accounting firm, beginning with the review of the Company’s financial statements for the quarter ending March 31, 2026, and including the audit of the Company’s consolidated financial statements for the fiscal year ending December 31, 2026.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1758766/000175876626000031/0001758766-26-000031-index.htm","comparable_excerpt":"On May 28, 2026 (the “Effective Date”), MaxLinear, Inc. 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