{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-25-099376","form_type":"8-K","ticker":"PHUN","cik":"0001665300","company_name":"Phunware, Inc.","filed_at":"2025-07-29T23:59:59+00:00","discovered_at":"2026-05-14T18:02:44.592349+00:00","generated_at":"2026-05-17T23:43:53.780834+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"Phunware auditor Marcum resigns; CBIZ CPAs hired; material weaknesses in internal controls disclosed","bullets":["Marcum resigned as auditor effective July 23, 2025, after CBIZ acquired its attest business.","FY2024 and FY2023 audit reports were unqualified; no disagreements with Marcum.","Material weaknesses: ineffective IT general controls and lack of segregation of duties due to cost cutting and turnover.","Audit Committee approved resignation and engagement of CBIZ CPAs as new auditor for FY2025.","Marcum provided letter agreeing with the disclosures in this Form 8-K."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-25-099376","json":"https://secwatch.observer/filing/0000950170-25-099376.json","markdown":"https://secwatch.observer/filing/0000950170-25-099376.md","text":"https://secwatch.observer/filing/0000950170-25-099376.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1665300/000095017025099376/0000950170-25-099376-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1665300/000095017025099376/phun-20250723.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T23:43:53.780834+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":"43d0388650824f75fefdbc0dc4e2d59db7f77bf8","claim":"Marcum LLP resigned as auditor of Phunware, Inc..","evidence_excerpt":"On July 23, 2025, Phunware, Inc. (the “Company”) was notified by Marcum that Marcum resigned as the Company’s independent registered public accounting firm as a result of such acquisition, and the Company’s Audit Committee approved such resignation.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1665300/000095017025099376/0000950170-25-099376-index.htm","confidence":0.95,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Marcum LLP"}],"fact_type":"auditor_change"},{"claim_id":"c685e61435d9252c618b53f2952b1dc723f318a1","claim":"Phunware, Inc. engaged CBIZ CPAs P.C. as its auditor.","evidence_excerpt":"On July 23, 2025, with the approval of the Company’s Audit Committee, CBIZ CPAs was engaged as the Company’s new 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/1665300/000095017025099376/0000950170-25-099376-index.htm","confidence":0.95,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"CBIZ CPAs P.C."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}