secwatch.observer — SEC 8-K summary
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Issuer:     GCT Semiconductor Holding, Inc. (GCTS)
CIK:        0001851961
Form:       8-K
Filed at:   2024-04-08T23:59:59+00:00
Accession:  0001104659-24-044718
Event type: other_material
Sentiment:  neutral
Materiality: 0.40
Item codes: 4.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

GCT Semiconductor replaces auditor Marcum with BPM after business combination
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- BPM LLP appointed as independent auditor for fiscal year 2024, effective April 4, 2024.
- Marcum LLP dismissed as prior auditor; no disagreements on accounting principles or audit scope.
- Marcum's prior reports included a going-concern paragraph; material weakness in accounting for complex instruments noted.
- Company provided Marcum with disclosure copy; Marcum letter to SEC attached as Exhibit 16.1.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1851961/000110465924044718/0001104659-24-044718-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1851961/000110465924044718/tm2411295d1_8k.htm
  HTML page:      https://secwatch.observer/filing/0001104659-24-044718

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