{"schema_version":"secwatch.filing_event.v1","accession":"0001829126-23-002176","form_type":"8-K","ticker":"SLND","cik":"0001883814","company_name":"Southland Holdings, Inc.","filed_at":"2023-03-22T23:59:59+00:00","discovered_at":"2026-05-14T18:03:47.336540+00:00","generated_at":"2026-06-17T21:45:04.306902+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Southland Holdings dismisses WithumSmith+Brown, appoints Grant Thornton as auditor","bullets":["Dismissed WithumSmith+Brown, PC on March 21, 2023; no adverse opinions, disagreements, or reportable events.","Audit Committee approved Grant Thornton LLP as new independent registered public accounting firm, effective March 21, 2023.","No consultations with Grant Thornton prior to appointment regarding accounting principles or audit scope."],"urls":{"canonical":"https://secwatch.observer/filing/0001829126-23-002176","json":"https://secwatch.observer/filing/0001829126-23-002176.json","markdown":"https://secwatch.observer/filing/0001829126-23-002176.md","text":"https://secwatch.observer/filing/0001829126-23-002176.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1883814/000182912623002176/0001829126-23-002176-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1883814/000182912623002176/southlandhold_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-17T21:45:04.306902+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":"297277980602df09ecaa10018ce5e2ee0988017c","claim":"Southland Holdings, Inc. engaged Grant Thornton LLP as its auditor.","evidence_excerpt":"the Audit Committee approved the appointment of Grant Thornton LLP (\"GT\") as the Company's 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/1883814/000182912623002176/0001829126-23-002176-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Grant Thornton LLP"}],"fact_type":"auditor_change"},{"claim_id":"6792b86190907a9af87bb5ac6b62424c2c9071fb","claim":"Southland Holdings, Inc. dismissed WithumSmith+Brown, PC as its auditor.","evidence_excerpt":"The Company notified Withum on March 21, 2023 that it would be dismissed as the Company's independent registered public accounting firm, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1883814/000182912623002176/0001829126-23-002176-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"WithumSmith+Brown, PC"},{"label":"Successor","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"}