{"schema_version":"secwatch.filing_event.v1","accession":"0001802749-24-000004","form_type":"8-K","ticker":null,"cik":"0001802749","company_name":"Lightning eMotors, Inc.","filed_at":"2024-01-10T23:59:59+00:00","discovered_at":"2026-05-14T18:03:25.589307+00:00","generated_at":"2026-06-07T01:00:43.268694+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"negative","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Lightning eMotors auditor Grant Thornton resigns after receivership and board resignation","bullets":["Grant Thornton LLP resigned as independent auditor on Jan 5, 2024, after Lightning eMotors was placed under receivership and its board resigned on Dec 15, 2023.","Resignation was not due to any disagreements on accounting principles, financial statement disclosure, or audit scope.","Prior audit reports for FY2022 included an explanatory paragraph emphasizing substantial doubt about going concern due to accumulated deficit and cash used in operations.","Company provided a copy of disclosures to Grant Thornton; a letter from the firm (Exhibit 16.1) is filed with the SEC."],"urls":{"canonical":"https://secwatch.observer/filing/0001802749-24-000004","json":"https://secwatch.observer/filing/0001802749-24-000004.json","markdown":"https://secwatch.observer/filing/0001802749-24-000004.md","text":"https://secwatch.observer/filing/0001802749-24-000004.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1802749/000180274924000004/0001802749-24-000004-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1802749/000180274924000004/zev-20240105.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T01:00:43.268694+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":"40eecab0aa87d8070ba713f25257fbdc95556fdb","claim":"Grant Thornton LLP resigned as auditor of Lightning eMotors, Inc..","evidence_excerpt":"Grant Thornton LLP resigned as the independent registered public accounting firm for the Company on January 5, 2024.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1802749/000180274924000004/0001802749-24-000004-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Grant Thornton LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}