secwatch.observer — SEC 8-K summary
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Issuer:     AtlasClear Holdings, Inc. (ATCH)
CIK:        0001963088
Form:       8-K
Filed at:   2024-02-22T23:59:59+00:00
Accession:  0001104659-24-026589
Event type: other_material
Sentiment:  neutral
Materiality: 0.50
Item codes: 4.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

AtlasClear appoints Haynie & Company as auditor, replaces Marcum LLP
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- 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.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1963088/000110465924026589/0001104659-24-026589-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1963088/000110465924026589/tm247015d1_8k.htm
  HTML page:      https://secwatch.observer/filing/0001104659-24-026589

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