secwatch.observer — SEC 8-K summary
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Issuer:     United Homes Group, Inc. (UHG)
CIK:        0001830188
Form:       8-K
Filed at:   2023-04-26T23:59:59+00:00
Accession:  0001104659-23-050235
Event type: other_material
Sentiment:  neutral
Materiality: 0.60
Item codes: 4.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1830188/000110465923050235/0001104659-23-050235-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1830188/000110465923050235/tm2313785d1_8k.htm
  HTML page:      https://secwatch.observer/filing/0001104659-23-050235

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