{"schema_version":"secwatch.filing_event.v1","accession":"0001821769-25-000047","form_type":"8-K","ticker":"NVTS","cik":"0001821769","company_name":"Navitas Semiconductor Corp","filed_at":"2025-04-02T23:59:59+00:00","discovered_at":"2026-05-14T18:02:49.927215+00:00","generated_at":"2026-05-23T23:56:51.484609+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Navitas Semiconductor dismisses auditor Moss Adams, appoints KPMG; material weaknesses remain","bullets":["On March 28, 2025, Navitas dismissed Moss Adams as independent auditor; Audit Committee approved KPMG on March 27.","Moss Adams reports for FY2023 and FY2024 were unqualified; no disagreements on accounting principles.","Material weaknesses in internal control over financial reporting as of Dec 31, 2024 remain unremediated, including classification in statements of operations and external reporting processes.","Previously identified material weaknesses for FY2023 were remediated, but FY2024 weaknesses persist; letter from Moss Adams filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001821769-25-000047","json":"https://secwatch.observer/filing/0001821769-25-000047.json","markdown":"https://secwatch.observer/filing/0001821769-25-000047.md","text":"https://secwatch.observer/filing/0001821769-25-000047.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1821769/000182176925000047/0001821769-25-000047-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1821769/000182176925000047/i-20250327.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-23T23:56:51.484609+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":"5b44c8ccda91e912af4c2e341a979ecfbce0c4a0","claim":"Navitas Semiconductor Corp dismissed Moss Adams LLP as its auditor.","evidence_excerpt":"approved the dismissal of Moss Adams LLP (\"Moss Adams\") as the Company’s independent registered public accounting firm. Pursuant to the Committee’s approval and direction, on March 28, 2025, the Company dismissed 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/1821769/000182176925000047/0001821769-25-000047-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Moss Adams LLP"},{"label":"Successor","value":"KPMG LLP"}],"fact_type":"auditor_change"},{"claim_id":"d6e6305613aae0c79754f1026d1c7b558a50568d","claim":"Navitas Semiconductor Corp engaged KPMG LLP as its auditor.","evidence_excerpt":"On March 27, 2025, the Audit Committee (the \"Committee\") of the Board of Directors of Navitas Semiconductor Corporation (the \"Company\") approved the appointment of KPMG LLP (\"KPMG\") 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/1821769/000182176925000047/0001821769-25-000047-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"KPMG LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}