{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-24-039070","form_type":"8-K","ticker":null,"cik":"0001844981","company_name":"DIGIASIA CORP.","filed_at":"2024-03-26T23:59:59+00:00","discovered_at":"2026-05-14T18:03:25.957622+00:00","generated_at":"2026-06-04T08:02:25.392432+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"StoneBridge Acquisition dismisses Marcum as auditor, appoints BDO India LLP","bullets":["Dismissed Marcum LLP and hired BDO India LLP as independent registered public accounting firm on March 20, 2024.","No disagreements with Marcum on accounting principles, disclosures, or audit scope during the relevant periods.","Previous audit reports included an explanatory paragraph regarding going-concern uncertainty.","Material weaknesses in internal controls over complex financial instruments and accrual accounting were previously identified.","Marcum's letter dated March 26, 2024, confirming agreement with the disclosures is attached as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-24-039070","json":"https://secwatch.observer/filing/0001104659-24-039070.json","markdown":"https://secwatch.observer/filing/0001104659-24-039070.md","text":"https://secwatch.observer/filing/0001104659-24-039070.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1844981/000110465924039070/0001104659-24-039070-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1844981/000110465924039070/tm249677d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-04T08:02:25.392432+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":"292cfe37dc132deeac626ce75a7d02756190e281","claim":"DIGIASIA CORP. dismissed Marcum LLP as its auditor.","evidence_excerpt":"On March 20, 2024, StoneBridge Acquisition Corporation (the “Company”) dismissed Marcum LLP (“Marcum” or the “Former Auditor”) as its independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1844981/000110465924039070/0001104659-24-039070-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Marcum LLP"},{"label":"Successor","value":"BDO India LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}