{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-23-023269","form_type":"8-K","ticker":null,"cik":"0001853021","company_name":"Metals Acquisition Corp","filed_at":"2023-02-17T23:59:59+00:00","discovered_at":"2026-05-14T18:03:47.160177+00:00","generated_at":"2026-06-19T08:18:11.692258+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Metals Acquisition Corp replaces auditor Marcum with EY after going concern note","bullets":["Dismissed Marcum LLP as independent auditor effective Feb 13, 2023; no disagreements or reportable events except previously disclosed material weakness.","Marcum's audit reports included a going concern explanatory paragraph about the company's ability to continue.","Engaged Ernst & Young LLP to audit FY 2022 financials, effective same date.","EY expected to continue as auditor for the post-business combination company, Metals Acquisition Limited."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-23-023269","json":"https://secwatch.observer/filing/0001104659-23-023269.json","markdown":"https://secwatch.observer/filing/0001104659-23-023269.md","text":"https://secwatch.observer/filing/0001104659-23-023269.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1853021/000110465923023269/0001104659-23-023269-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1853021/000110465923023269/tm234835d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-19T08:18:11.692258+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":"b1661e9350e66d24fa1ff25d4344b68d886142a0","claim":"Metals Acquisition Corp dismissed Marcum LLP as its auditor.","evidence_excerpt":"On February 13, 2023, the Audit Committee (the “Committee”) of the Board of Directors of Metals Acquisition Corp (the “Company”) approved the dismissal of Marcum LLP (“Marcum”) as the Company’s independent registered public accounting firm, effective as of February 13, 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1853021/000110465923023269/0001104659-23-023269-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Marcum LLP"},{"label":"Successor","value":"Ernst & Young LLP"}],"fact_type":"auditor_change"},{"claim_id":"e4012c9b6f5f7351db9a8110faa8f472e58a8871","claim":"Metals Acquisition Corp engaged Ernst & Young LLP as its auditor.","evidence_excerpt":"On February 13, 2023, the Committee approved the engagement of Ernst & Young LLP (“EY”) as the Company’s independent registered public accounting firm to audit the Company’s consolidated financial statements for the year ending December 31, 2022.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1853021/000110465923023269/0001104659-23-023269-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Ernst & Young LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}