---
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"
generated_at: "2026-06-05T05:02:07.943395+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# Chenghe Acquisition I Co. Dismisses Marcum LLP, Engages Marcum Asia as New Auditor

## Summary
- 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.

## SEC filing metadata
- accession: 0001104659-24-030482
- form_type: 8-K
- cik: 0001868269
- company_name: Chenghe Acquisition I Co.
- filed_at: 2024-03-04T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-24-030482
- JSON: https://secwatch.observer/filing/0001104659-24-030482.json
- Plain text: https://secwatch.observer/filing/0001104659-24-030482.txt

## Key facts
- Auditor Changes
  Chenghe Acquisition I Co. dismissed Marcum LLP as its auditor.
  - Action: dismissal
  - Auditor: Marcum LLP
  - Successor: Marcum Asia CPAs LLP
  source text: On February 27, 2024, Marcum LLP (“Marcum US”) was dismissed as the independent registered public accounting firm for the Company.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1868269/000110465924030482/0001104659-24-030482-index.htm
- Auditor Changes
  Chenghe Acquisition I Co. engaged Marcum Asia CPAs LLP as its auditor.
  - Action: engagement
  - Auditor: Marcum Asia CPAs LLP
  source text: On February 27, 2024, Marcum Asia CPAs LLP (“Marcum Asia”) was engaged as the independent registered public accounting firm for the Company.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1868269/000110465924030482/0001104659-24-030482-index.htm

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