{"schema_version":"secwatch.filing_event.v1","accession":"0001781162-23-000067","form_type":"8-K","ticker":"MNTS","cik":"0001781162","company_name":"Momentus Inc.","filed_at":"2023-12-06T23:59:59+00:00","discovered_at":"2026-05-14T18:03:30.398116+00:00","generated_at":"2026-06-07T17:18:27.563845+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"Momentus engages Frank, Rimerman as new independent auditor after Armanino resignation","bullets":["Engaged Frank, Rimerman + Co. LLP as independent registered public accounting firm effective December 2, 2023.","Prior auditor Armanino LLP resigned on July 19, 2023, due to its exit from public company audit practice.","No disagreements or reportable events with Armanino during fiscal years 2021-2022 or interim 2023.","No prior consultations with Frank, Rimerman on accounting principles or audit opinions."],"urls":{"canonical":"https://secwatch.observer/filing/0001781162-23-000067","json":"https://secwatch.observer/filing/0001781162-23-000067.json","markdown":"https://secwatch.observer/filing/0001781162-23-000067.md","text":"https://secwatch.observer/filing/0001781162-23-000067.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1781162/000178116223000067/0001781162-23-000067-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1781162/000178116223000067/mnts-20231206.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T17:18:27.563845+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":"5e16495c5ef1ab1e82e24c91bf7a21f5dacfdafd","claim":"Momentus Inc. engaged Frank, Rimerman + Co. LLP as its auditor.","evidence_excerpt":"On December 2, 2023, Momentus Inc. (the “Company”) engaged the firm Frank, Rimerman + Co. LLP (“Frank, Rimerman”) as its new independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1781162/000178116223000067/0001781162-23-000067-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Frank, Rimerman + Co. LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}