{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-24-027049","form_type":"8-K","ticker":"ZURA","cik":"0001855644","company_name":"Zura Bio Ltd","filed_at":"2024-02-23T23:59:59+00:00","discovered_at":"2026-05-14T18:03:26.051541+00:00","generated_at":"2026-06-05T17:30:19.040879+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Zura Bio engages Withum as new auditor; discloses material weakness in internal controls","bullets":["Engaged WithumSmith+Brown as independent auditor for FY 2023, replacing Marcum LLP.","Marcum's report on Dec 31, 2022 financials contained no adverse opinion or qualification.","Management identified a material weakness related to accounting for complex financial instruments and IPO proceeds.","No disagreements with Marcum on accounting principles or audit scope during the period.","Marcum provided a letter agreeing with the disclosures, filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-24-027049","json":"https://secwatch.observer/filing/0001104659-24-027049.json","markdown":"https://secwatch.observer/filing/0001104659-24-027049.md","text":"https://secwatch.observer/filing/0001104659-24-027049.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1855644/000110465924027049/0001104659-24-027049-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1855644/000110465924027049/tm242343d2_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-05T17:30:19.040879+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":"658015e186593c00046863a608527b28b8eaffc9","claim":"Zura Bio Ltd dismissed Marcum LLP as its auditor.","evidence_excerpt":"Marcum LLP (\" Marcum \"), the Company’s independent registered public accounting firm prior to the Business Combination, was terminated as of such date","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1855644/000110465924027049/0001104659-24-027049-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":"9372d6077ef335637da078ee50f238fb928410e5","claim":"Zura Bio Ltd engaged WithumSmith+Brown, PC as its auditor.","evidence_excerpt":"On March 29, 2023, Zura Bio Limited (the \" Company \") engaged WithumSmith+Brown, PC (\" Withum \") as the Company’s independent registered public accounting firm","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1855644/000110465924027049/0001104659-24-027049-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"}