{"schema_version":"secwatch.filing_event.v1","accession":"0001829126-24-005579","form_type":"8-K","ticker":"AERT","cik":"0001853044","company_name":"Aeries Technology, Inc.","filed_at":"2024-08-15T23:59:59+00:00","discovered_at":"2026-05-14T18:03:14.940830+00:00","generated_at":"2026-05-31T09:05:49.867196+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"Aeries Technology dismisses auditor KNAV, appoints MCA as new independent accountant","bullets":["Audit committee dismissed KNAV CPA LLP on Aug 11, 2024; replaced by Manohar Chowdhry & Associates (MCA) for FY2024 and FY2023 audits.","KNAV had raised need for expanded revenue recognition procedures in Middle East and APAC; company cites need for auditor near India operations.","Prior material weaknesses in internal controls over financial reporting continue from Dec 2023 (segregation of duties, recording, monitoring).","KNAV's report on prior financials included explanatory paragraph about restatement; no disagreements existed."],"urls":{"canonical":"https://secwatch.observer/filing/0001829126-24-005579","json":"https://secwatch.observer/filing/0001829126-24-005579.json","markdown":"https://secwatch.observer/filing/0001829126-24-005579.md","text":"https://secwatch.observer/filing/0001829126-24-005579.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1853044/000182912624005579/0001829126-24-005579-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1853044/000182912624005579/aeriestech_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T09:05:49.867196+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}