---
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"
generated_at: "2026-05-31T07:29:07.145979+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# Bitcoin Depot dismisses KPMG as auditor, appoints Wolf; unremediated material weaknesses disclosed

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: negative
- materiality_score: 0.65
- calibrated_materiality_score: 0.65
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000950170-24-101090
- JSON: https://secwatch.observer/filing/0000950170-24-101090.json
- Plain text: https://secwatch.observer/filing/0000950170-24-101090.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.