{"schema_version":"secwatch.filing_event.v1","accession":"0001861449-23-000081","form_type":"8-K","ticker":null,"cik":"0001861449","company_name":"Bird Global, Inc.","filed_at":"2023-04-06T23:59:59+00:00","discovered_at":"2026-05-14T18:03:41.336007+00:00","generated_at":"2026-06-17T05:24:34.435431+00:00","sec_items":["4.01","9.01"],"event_type":"regulatory","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Bird Global dismisses E&Y, appoints Moss Adams as independent auditor for FY2023","bullets":["Audit Committee engaged Moss Adams as independent auditor for FY2023 and dismissed Ernst & Young (E&Y).","E&Y's 2022 report included a going-concern explanatory paragraph; 2021 report included a restatement explanatory paragraph.","No disagreements between the company and E&Y on accounting principles or audit scope during the relevant periods.","Material weaknesses in internal controls were reported but have been remediated as of prior annual reports.","Company did not consult Moss Adams on any accounting or auditing matters before engagement."],"urls":{"canonical":"https://secwatch.observer/filing/0001861449-23-000081","json":"https://secwatch.observer/filing/0001861449-23-000081.json","markdown":"https://secwatch.observer/filing/0001861449-23-000081.md","text":"https://secwatch.observer/filing/0001861449-23-000081.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1861449/000186144923000081/0001861449-23-000081-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1861449/000186144923000081/brds-20230331.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-17T05:24:34.435431+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":"3fdb910699d7fe817a66c9030ecdbf3ad84fc746","claim":"Bird Global, Inc. engaged Moss Adams, LLC as its auditor.","evidence_excerpt":"as a result of this process, on March 31, 2023, the Audit Committee engaged Moss Adams, LLC (\"Moss Adams\") as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023, and dismissed Ernst & Young LLP (\"E&Y\") from that role.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1861449/000186144923000081/0001861449-23-000081-index.htm","confidence":0.99,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Moss Adams, LLC"}],"fact_type":"auditor_change"},{"claim_id":"72e8f8a7127c1bc0bd696c9f0308f6989de99ad3","claim":"Bird Global, Inc. dismissed Ernst & Young LLP as its auditor.","evidence_excerpt":"as a result of this process, on March 31, 2023, the Audit Committee engaged Moss Adams, LLC (\"Moss Adams\") as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023, and dismissed Ernst & Young LLP (\"E&Y\") from that role.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1861449/000186144923000081/0001861449-23-000081-index.htm","confidence":0.99,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Ernst & Young LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}