{"filing":{"accession_number":"0001437749-26-024887","cik":"0001653909","ticker":"BIRD","company_name":"Smartbird, Inc.","form":"8-K","filing_date":"2026-07-29","report_date":"2026-07-28","primary_document":"bird20260708_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1653909/000143774926024887/bird20260708_8k.htm"},"events":[{"id":21855,"run_id":19722,"accession_number":"0001437749-26-024887","anchor_item_number":"4.01","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.98,"summary":"The filing discloses the dismissal of Deloitte \u0026 Touche LLP as the Company's independent registered public accounting firm on July 28, 2026, and the concurrent engagement of BPM LLP as the new auditor. This is a classic auditor change event under Item 4.01. The disclosure explicitly states there were no disagreements, reportable events, or adverse audit opinions, indicating a routine transition rather than a crisis-driven change. Auditor changes are material to investors as they affect financial statement credibility and oversight.","company_name":"Smartbird, Inc.","ticker":"BIRD","filing_date":"2026-07-29","form":"8-K","submitted_at":null,"items":[{"id":21602,"accession_number":"0001437749-26-024887","item_number":"4.01","item_title":"Changes in Registrant’s Certifying Accountant.","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.98,"reasoning":"The filing discloses the dismissal of Deloitte \u0026 Touche LLP as the Company's independent registered public accounting firm on July 28, 2026, and the concurrent engagement of BPM LLP as the new auditor. This is a classic auditor change event under Item 4.01. The disclosure explicitly states there were no disagreements, reportable events, or adverse audit opinions, indicating a routine transition rather than a crisis-driven change. Auditor changes are material to investors as they affect financial statement credibility and oversight.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-30T02:18:53.298627+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":21602,"accession_number":"0001437749-26-024887","item_number":"4.01","item_title":"Changes in Registrant’s Certifying Accountant.","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.98,"reasoning":"The filing discloses the dismissal of Deloitte \u0026 Touche LLP as the Company's independent registered public accounting firm on July 28, 2026, and the concurrent engagement of BPM LLP as the new auditor. This is a classic auditor change event under Item 4.01. The disclosure explicitly states there were no disagreements, reportable events, or adverse audit opinions, indicating a routine transition rather than a crisis-driven change. Auditor changes are material to investors as they affect financial statement credibility and oversight.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-30T02:18:53.298627+00:00","company_name":"Smartbird, Inc.","ticker":"BIRD","filing_date":"2026-07-29"}]}