---
schema_version: "secwatch.filing_event.v1"
accession: "0001104659-23-050235"
form_type: "8-K"
ticker: "UHG"
cik: "0001830188"
company_name: "United Homes Group, Inc."
filed_at: "2023-04-26T23:59:59+00:00"
generated_at: "2026-06-16T13:34:19.194922+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# United Homes Group dismisses Marcum, appoints FORVIS as auditor; cites material weakness

## Summary
- Audit committee approved dismissal of Marcum LLP effective April 26, 2023; FORVIS LLP engaged as new independent auditor.
- Marcum's reports for FY2022 and FY2021 included a going-concern explanatory paragraph but no adverse opinion.
- No disagreements with Marcum; however, a material weakness in internal controls related to complex equity features led to a prior restatement.
- FORVIS previously served as GSH's auditor before the business combination with DiamondHead Holdings.

## SEC filing metadata
- accession: 0001104659-23-050235
- form_type: 8-K
- ticker: UHG
- cik: 0001830188
- company_name: United Homes Group, Inc.
- filed_at: 2023-04-26T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1830188/000110465923050235/0001104659-23-050235-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1830188/000110465923050235/tm2313785d1_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-23-050235
- JSON: https://secwatch.observer/filing/0001104659-23-050235.json
- Plain text: https://secwatch.observer/filing/0001104659-23-050235.txt

## Key facts
- Auditor Changes
  United Homes Group, Inc. engaged FORVIS, LLP as its auditor.
  - Action: engagement
  - Auditor: FORVIS, LLP
  source text: (b) Engagement of new independent registered public accounting firm On April 25, 2023, the Board approved the engagement of FORVIS, LLP (“FORVIS”) as its independent registered public accounting firm, effective upon the Auditor Change Effective
  evidence_url: https://www.sec.gov/Archives/edgar/data/1830188/000110465923050235/0001104659-23-050235-index.htm
- Auditor Changes
  United Homes Group, Inc. dismissed Marcum LLP as its auditor.
  - Action: dismissal
  - Auditor: Marcum LLP
  source text: Item 4.01 Changes in Registrant’s Certifying Accountant (a) Dismissal of independent registered public accounting firm On April 25, 2023, the Company’s audit committee (the “Audit Committee”) approved the dismissal of Marcum LLP (“Marcum”) as its independent registered public accounting
  evidence_url: https://www.sec.gov/Archives/edgar/data/1830188/000110465923050235/0001104659-23-050235-index.htm

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