{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-24-030482","form_type":"8-K","ticker":null,"cik":"0001868269","company_name":"Chenghe Acquisition I Co.","filed_at":"2024-03-04T23:59:59+00:00","discovered_at":"2026-05-14T18:03:26.162144+00:00","generated_at":"2026-06-05T05:02:07.943395+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Chenghe Acquisition I Co. Dismisses Marcum LLP, Engages Marcum Asia as New Auditor","bullets":["Marcum LLP was dismissed as independent auditor on February 27, 2024, approved by Audit Committee.","Marcum Asia CPAs LLP was engaged as the new independent registered public accounting firm on the same date.","Material weaknesses in internal control over financial reporting were identified as of September 30, 2023, including improper period accounting and complex financial instrument treatment.","No disagreements on accounting principles occurred with Marcum US, but reportable events were noted.","Marcum US's prior report included a going concern qualification due to liquidity and mandatory liquidation date."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-24-030482","json":"https://secwatch.observer/filing/0001104659-24-030482.json","markdown":"https://secwatch.observer/filing/0001104659-24-030482.md","text":"https://secwatch.observer/filing/0001104659-24-030482.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1868269/000110465924030482/0001104659-24-030482-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1868269/000110465924030482/tm247866d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-05T05:02:07.943395+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":"070facfbc4b0e9720f63cf86e2d44a981c68fbc4","claim":"Chenghe Acquisition I Co. dismissed Marcum LLP as its auditor.","evidence_excerpt":"On February 27, 2024, Marcum LLP (“Marcum US”) was dismissed as the 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/1868269/000110465924030482/0001104659-24-030482-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Marcum LLP"},{"label":"Successor","value":"Marcum Asia CPAs LLP"}],"fact_type":"auditor_change"},{"claim_id":"207a06adf1c3dce21fa37ab88dc99bb4650da191","claim":"Chenghe Acquisition I Co. engaged Marcum Asia CPAs LLP as its auditor.","evidence_excerpt":"On February 27, 2024, Marcum Asia CPAs LLP (“Marcum Asia”) was engaged as the 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/1868269/000110465924030482/0001104659-24-030482-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Marcum Asia CPAs LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}