{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-24-101090","form_type":"8-K","ticker":"BTM","cik":"0001901799","company_name":"Bitcoin Depot Inc.","filed_at":"2024-08-27T23:59:59+00:00","discovered_at":"2026-05-14T18:03:15.162275+00:00","generated_at":"2026-05-31T07:29:07.145979+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":"Bitcoin Depot dismisses KPMG as auditor, appoints Wolf; unremediated material weaknesses disclosed","bullets":["Dismissed KPMG as independent auditor on Aug 23, 2024, effective immediately; audit committee approved.","Appointed Wolf & Company, P.C. as new auditor effective Aug 23, 2024.","KPMG reports on FY2022 and FY2023 were unqualified except for a lease-accounting change disclosure.","No disagreements with KPMG, but material weaknesses in ICFR existed as of Dec 31, 2023 and not remediated by June 30, 2024.","KPMG provided a letter to the SEC agreeing with the disclosures; filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-24-101090","json":"https://secwatch.observer/filing/0000950170-24-101090.json","markdown":"https://secwatch.observer/filing/0000950170-24-101090.md","text":"https://secwatch.observer/filing/0000950170-24-101090.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1901799/000095017024101090/0000950170-24-101090-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1901799/000095017024101090/btm-20240826.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T07:29:07.145979+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"}