{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-25-097631","form_type":"8-K","ticker":"MGTE","cik":"0001965052","company_name":"Marblegate Capital Corp","filed_at":"2025-07-22T23:59:59+00:00","discovered_at":"2026-05-14T18:02:45.715695+00:00","generated_at":"2026-05-18T04:35:33.290443+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Marblegate Capital dismisses Marcum as auditor, appoints Deloitte & Touche","bullets":["Marcum LLP dismissed as auditor effective July 17, 2025; no disagreements, only a 2023 material weakness remedied in 2024.","Deloitte & Touche LLP appointed as new auditor for 2025, subject to standard client acceptance procedures.","Marcum audit reports for FY2024 and FY2023 had going concern emphasis before business combination on April 7, 2025.","No consultations with Deloitte on accounting issues prior to appointment."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-25-097631","json":"https://secwatch.observer/filing/0000950170-25-097631.json","markdown":"https://secwatch.observer/filing/0000950170-25-097631.md","text":"https://secwatch.observer/filing/0000950170-25-097631.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1965052/000095017025097631/0000950170-25-097631-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1965052/000095017025097631/ck0001965052-20250717.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-18T04:35:33.290443+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":"4781ed8792e0c83b60fdf4dd15dac315f763b773","claim":"Marblegate Capital Corp engaged Deloitte & Touche LLP as its auditor.","evidence_excerpt":"Effective as of July 18, 2025, the Audit Committee of the Board of Directors of the Company approved the appointment of Deloitte & Touche LLP (“ Deloitte ”) to serve as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1965052/000095017025097631/0000950170-25-097631-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Deloitte & Touche LLP"}],"fact_type":"auditor_change"},{"claim_id":"d32e900d3210c1d437325bdc9a5724de7e592696","claim":"Marblegate Capital Corp dismissed Marcum LLP as its auditor.","evidence_excerpt":"On July 18, 2025, the Audit Committee of the Board of Directors of Marblegate Capital Corporation (the “ Company ”) approved the dismissal of Marcum LLP (the “ Former Auditor ”) as the Company’s independent registered public accounting firm, effective as of July 17, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1965052/000095017025097631/0000950170-25-097631-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Marcum LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}