---
schema_version: "secwatch.filing_event.v1"
accession: "0001104659-24-026589"
form_type: "8-K"
ticker: "ATCH"
cik: "0001963088"
company_name: "AtlasClear Holdings, Inc."
filed_at: "2024-02-22T23:59:59+00:00"
generated_at: "2026-06-05T21:01:55.398649+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# AtlasClear appoints Haynie & Company as auditor, replaces Marcum LLP

## Summary
- Audit committee approved Haynie as independent auditor for 2023 and 2024 financial statements.
- Marcum LLP dismissed effective February 15, 2024; Marcum's reports included a going concern paragraph.
- No disagreements between Quantum and Marcum on accounting principles or disclosure matters.
- Quantum identified material weaknesses in internal controls for periods from Q1 2022 through Q3 2023.
- Company provided Marcum with disclosures; Marcum's concurrence letter filed as Exhibit 16.1.

## SEC filing metadata
- accession: 0001104659-24-026589
- form_type: 8-K
- ticker: ATCH
- cik: 0001963088
- company_name: AtlasClear Holdings, Inc.
- filed_at: 2024-02-22T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1963088/000110465924026589/0001104659-24-026589-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1963088/000110465924026589/tm247015d1_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-24-026589
- JSON: https://secwatch.observer/filing/0001104659-24-026589.json
- Plain text: https://secwatch.observer/filing/0001104659-24-026589.txt

## Key facts
- Auditor Changes
  AtlasClear Holdings, Inc. dismissed Marcum LLP as its auditor.
  - Action: dismissal
  - Auditor: Marcum LLP
  source text: Marcum LLP (“Marcum”), Quantum’s independent registered public accounting firm prior to the Business Combination, was informed on February 15, 2024, that it will be dismissed as the Company’s independent registered public accounting firm, effective February 15, 2024.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1963088/000110465924026589/0001104659-24-026589-index.htm
- Auditor Changes
  AtlasClear Holdings, Inc. engaged Haynie & Company as its auditor.
  - Action: engagement
  - Auditor: Haynie & Company
  source text: pproved the appointment of Haynie & Company (“Haynie”) as the Company’s independent registered public
  evidence_url: https://www.sec.gov/Archives/edgar/data/1963088/000110465924026589/0001104659-24-026589-index.htm

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