{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-23-107189","form_type":"8-K","ticker":null,"cik":"0001970509","company_name":"Haymaker Acquisition Corp. 4","filed_at":"2023-10-05T23:59:59+00:00","discovered_at":"2026-05-14T18:03:31.477318+00:00","generated_at":"2026-06-10T04:19:18.224468+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Haymaker Acquisition Corp. 4 dismisses Marcum, appoints WithumSmith+Brown as auditor","bullets":["Dismissed Marcum LLP as independent auditor on Oct 2, 2023; no disagreements reported.","Engaged WithumSmith+Brown, PC on Oct 5, 2023 for FY2023 audit and Q3 2023 review.","Marcum's prior audit report included a going concern explanatory paragraph.","No prior consultations with Withum on accounting principles or audit opinions."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-23-107189","json":"https://secwatch.observer/filing/0001104659-23-107189.json","markdown":"https://secwatch.observer/filing/0001104659-23-107189.md","text":"https://secwatch.observer/filing/0001104659-23-107189.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1970509/000110465923107189/0001104659-23-107189-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1970509/000110465923107189/tm2327880d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-10T04:19:18.224468+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":"2fa63b3842a73a5fa7145fb991d51fb75671cc41","claim":"Haymaker Acquisition Corp. 4 dismissed Marcum LLP as its auditor.","evidence_excerpt":"On October 2, 2023 (the \" Dismissal Date \"), Haymaker Acquisition Corp. 4 (the \" Company \") terminated Marcum LLP (\" Marcum \") as its independent registered public accounting firm for the Company.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1970509/000110465923107189/0001104659-23-107189-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Marcum LLP"},{"label":"Successor","value":"WithumSmith+Brown, PC"}],"fact_type":"auditor_change"},{"claim_id":"b1bb7fac6b4c0e5a1fb3dbefca26d2d835c741e5","claim":"Haymaker Acquisition Corp. 4 engaged WithumSmith+Brown, PC as its auditor.","evidence_excerpt":"On October 5, 2023, as approved by the Committee and the Board, the Company engaged WithumSmith+Brown, PC (\" Withum \") as the Company's independent public accounting firm to audit the Company's financial statements for the fiscal year ending December 31, 2023","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1970509/000110465923107189/0001104659-23-107189-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"WithumSmith+Brown, PC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}