{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-23-033973","form_type":"8-K","ticker":null,"cik":"0001847440","company_name":"Coliseum Acquisition Corp.","filed_at":"2023-03-17T23:59:59+00:00","discovered_at":"2026-05-14T18:03:47.111446+00:00","generated_at":"2026-06-17T23:50:00.782929+00:00","sec_items":["4.01","9.01"],"event_type":"regulatory","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Coliseum Acquisition Corp. dismisses Marcum LLP, engages RBSM LLP as new auditor","bullets":["Dismissed Marcum LLP as independent auditor effective March 17, 2023, with no adverse opinions or disagreements.","Previously disclosed material weakness regarding accounting for complex financial instruments, leading to restatement of 2021 financial statements.","Engaged RBSM LLP as new independent registered public accountant for fiscal year ending December 31, 2022, effective March 13, 2023.","No consultations with RBSM on accounting principles or disagreements prior to engagement.","Change approved by audit committee."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-23-033973","json":"https://secwatch.observer/filing/0001104659-23-033973.json","markdown":"https://secwatch.observer/filing/0001104659-23-033973.md","text":"https://secwatch.observer/filing/0001104659-23-033973.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1847440/000110465923033973/0001104659-23-033973-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1847440/000110465923033973/tm239874d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-17T23:50:00.782929+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":"814b7a2a2592e59bb8f9ca785595b31e8d8706c2","claim":"Coliseum Acquisition Corp. dismissed Marcum LLP as its auditor.","evidence_excerpt":"(a) Dismissal of Previous Independent Registered Public Accounting Firm On March 17, 2023, Coliseum Acquisition Corp. (the “ Company ”) terminated its engagement with Marcum LLP (“ Marcum ”), the Company’s previous independent registered public accountant, effective as of March 17, 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1847440/000110465923033973/0001104659-23-033973-index.htm","confidence":0.95,"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"}