{"schema_version":"secwatch.filing_event.v1","accession":"0001821769-23-000124","form_type":"8-K","ticker":"NVTS","cik":"0001821769","company_name":"Navitas Semiconductor Corp","filed_at":"2023-07-25T23:59:59+00:00","discovered_at":"2026-05-14T18:03:35.449365+00:00","generated_at":"2026-06-13T03:19:03.520765+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Navitas Semiconductor dismisses Deloitte & Touche, appoints Moss Adams as auditor","bullets":["Dismissed Deloitte & Touche on July 19, 2023; prior audit reports unqualified with no disagreements.","Appointed Moss Adams LLP as new independent registered public accounting firm, effective same date.","No prior consultations with Moss Adams on accounting principles or disagreements noted.","Previously reported material weaknesses in internal controls for FY 2021-2022 and Q1 2023, discussed with Deloitte."],"urls":{"canonical":"https://secwatch.observer/filing/0001821769-23-000124","json":"https://secwatch.observer/filing/0001821769-23-000124.json","markdown":"https://secwatch.observer/filing/0001821769-23-000124.md","text":"https://secwatch.observer/filing/0001821769-23-000124.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1821769/000182176923000124/0001821769-23-000124-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1821769/000182176923000124/i-20230719.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-13T03:19:03.520765+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":"19003cb7adee2ecec038b0e4510d9effaf449ce3","claim":"Navitas Semiconductor Corp dismissed Deloitte & Touche LLP as its auditor.","evidence_excerpt":"On July 19, 2023, the Company dismissed Deloitte as its independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1821769/000182176923000124/0001821769-23-000124-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Deloitte & Touche LLP"},{"label":"Successor","value":"Moss Adams LLP"}],"fact_type":"auditor_change"},{"claim_id":"ff8317857b7d0065de772f41b7d46fca8d868f5c","claim":"Navitas Semiconductor Corp engaged Moss Adams LLP as its auditor.","evidence_excerpt":"On July 19, 2023, the Company completed the appointment of Moss Adams as its independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1821769/000182176923000124/0001821769-23-000124-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Moss Adams LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}