---
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"
generated_at: "2026-06-17T23:50:00.782929+00:00"
event_type: "regulatory"
sentiment: "neutral"
materiality_score: 0.4
calibrated_materiality_score: 0.4
confidence: "high"
source: SEC EDGAR
---

# Coliseum Acquisition Corp. dismisses Marcum LLP, engages RBSM LLP as new auditor

## Summary
- 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.

## SEC filing metadata
- accession: 0001104659-23-033973
- form_type: 8-K
- cik: 0001847440
- company_name: Coliseum Acquisition Corp.
- filed_at: 2023-03-17T23:59:59+00:00
- event_type: regulatory
- sentiment: neutral
- materiality_score: 0.4
- calibrated_materiality_score: 0.4
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-23-033973
- JSON: https://secwatch.observer/filing/0001104659-23-033973.json
- Plain text: https://secwatch.observer/filing/0001104659-23-033973.txt

## Key facts
- Auditor Changes
  Coliseum Acquisition Corp. dismissed Marcum LLP as its auditor.
  - Action: dismissal
  - Auditor: Marcum LLP
  source text: (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_url: https://www.sec.gov/Archives/edgar/data/1847440/000110465923033973/0001104659-23-033973-index.htm

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