{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-25-027239","form_type":"8-K","ticker":"CNDA","cik":"0001851959","company_name":"Concord Acquisition Corp II","filed_at":"2025-03-24T23:59:59+00:00","discovered_at":"2026-05-14T18:03:05.306273+00:00","generated_at":"2026-05-24T06:53:45.626597+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Concord Acquisition Corp II auditor change: Marcum resigns, CBIZ engaged","bullets":["Marcum LLP resigned as independent auditor on March 21, 2025; CBIZ CPAs P.C. appointed same day.","No accounting disagreements with Marcum during FY2023-FY2024 and through resignation date.","Prior audit reports included going concern qualification and a material weakness in internal control over complex financial instruments.","Marcum letter to SEC filed as Exhibit 16.1 confirming no disagreements with the Company's disclosures."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-25-027239","json":"https://secwatch.observer/filing/0001104659-25-027239.json","markdown":"https://secwatch.observer/filing/0001104659-25-027239.md","text":"https://secwatch.observer/filing/0001104659-25-027239.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1851959/000110465925027239/0001104659-25-027239-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1851959/000110465925027239/tm259865d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-24T06:53:45.626597+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":"6167652e79bff34d8024cfb2db72f3aa8327b724","claim":"Concord Acquisition Corp II engaged CBIZ CPAs P.C. as its auditor.","evidence_excerpt":"On March 21, 2025, upon Marcum’s resignation as auditors of the Company and with the approval of the Company’s Board of Directors, CBIZ CPAs P.C. was engaged as the Company’s independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1851959/000110465925027239/0001104659-25-027239-index.htm","confidence":0.95,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"CBIZ CPAs P.C."}],"fact_type":"auditor_change"},{"claim_id":"7ed4a9635bc6ff47c30965dfd9b2da5c2007196e","claim":"Marcum LLP resigned as auditor of Concord Acquisition Corp II.","evidence_excerpt":"On March 21, 2025, Concord Acquisition Corp II (the “Company”) was notified by Marcum LLP (“Marcum”) that Marcum resigned as the independent registered accounting firm of the Company.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1851959/000110465925027239/0001104659-25-027239-index.htm","confidence":0.95,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Marcum LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}