{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-24-047808","form_type":"8-K","ticker":"WATT","cik":"0001575793","company_name":"Energous Corp","filed_at":"2024-04-16T23:59:59+00:00","discovered_at":"2026-05-14T18:03:19.040433+00:00","generated_at":"2026-06-03T22:14:38.405198+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.15,"calibrated_materiality_score":0.15,"confidence":"high","headline":"Energous appoints BPM as new auditor, dismisses Marcum","bullets":["Audit committee appointed BPM LLP as independent auditor for fiscal year ending December 31, 2024.","Marcum LLP dismissed effective April 11, 2024; its prior reports contained no adverse opinion or qualification.","No disagreements or reportable events with Marcum during fiscal 2022-2023 or through April 11, 2024.","Company confirms no consultations with BPM on accounting matters prior to appointment."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-24-047808","json":"https://secwatch.observer/filing/0001104659-24-047808.json","markdown":"https://secwatch.observer/filing/0001104659-24-047808.md","text":"https://secwatch.observer/filing/0001104659-24-047808.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1575793/000110465924047808/0001104659-24-047808-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1575793/000110465924047808/tm2411898d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-03T22:14:38.405198+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":"ba62f45b4868b9ccbcd3855b3f0b725fca5afe8c","claim":"Energous Corp dismissed Marcum LLP as its auditor.","evidence_excerpt":"Also on April 11, 2024, the Company, with the approval of the Committee, dismissed Marcum LLP (“Marcum”) as the Company’s independent registered public accounting firm, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1575793/000110465924047808/0001104659-24-047808-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Marcum LLP"},{"label":"Successor","value":"BPM LLP"}],"fact_type":"auditor_change"},{"claim_id":"f9e205b46f5f47782377334e4e4873e1648c44d7","claim":"Energous Corp engaged BPM LLP as its auditor.","evidence_excerpt":"As a result of this process, on April 11, 2024, the Committee appointed BPM LLP (“BPM”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2024. Also on April 11, 2024, the Company, with the approval of the Committee, dismissed Marcum LLP (“Marcum”) as the Company’s independent registered public accounting firm, effective immediately. The reports of Marcum on the Company’s financial statements as of and for the fiscal years ended December 31, 2023 and 2022 did not contain an adverse opinion or a disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles. During the fiscal years ended December 31, 2023 and 2022, and in the subsequent interim period through April 11, 2024, there were (i) no “disagreements” (within the meaning of Item 304(a) of Regulation S-K) with Marcum on any matte","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1575793/000110465924047808/0001104659-24-047808-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"BPM LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}