{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-25-033764","form_type":"8-K","ticker":"SPKL","cik":"0001884046","company_name":"Spark I Acquisition Corp","filed_at":"2025-04-10T23:59:59+00:00","discovered_at":"2026-05-14T18:02:50.368880+00:00","generated_at":"2026-05-23T17:32:29.836099+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Spark I Acquisition Corp changes certifying accountant from Marcum to CBIZ","bullets":["Marcum LLP dismissed as auditor; CBIZ CPAs P.C. engaged on April 8, 2025.","Marcum's prior reports contained going-concern explanatory paragraph for 2023 and 2024.","No disagreements or reportable events during 2023-2025 period.","CBIZ acquired Marcum's attest business on Nov 1, 2024; partners and staff joined CBIZ."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-25-033764","json":"https://secwatch.observer/filing/0001104659-25-033764.json","markdown":"https://secwatch.observer/filing/0001104659-25-033764.md","text":"https://secwatch.observer/filing/0001104659-25-033764.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1884046/000110465925033764/0001104659-25-033764-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1884046/000110465925033764/tm2511976d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-23T17:32:29.836099+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":"77dabf9da0a6fe2a3cb62f61cf5beb46e21af9ac","claim":"Spark I Acquisition Corp dismissed Marcum LLP as its auditor.","evidence_excerpt":"On April 8, 2025, the Audit Committee of the Company’s Board of Directors approved the dismissal of Marcum and the engagement of CBIZ 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/1884046/000110465925033764/0001104659-25-033764-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Marcum LLP"},{"label":"Successor","value":"CBIZ CPAs P.C."}],"fact_type":"auditor_change"},{"claim_id":"a718dadebcbba74ffcdf37f573c300b68b440303","claim":"Spark I Acquisition Corp engaged CBIZ CPAs P.C. as its auditor.","evidence_excerpt":"On April 8, 2025, the Audit Committee of the Company’s Board of Directors approved the dismissal of Marcum and the engagement of CBIZ 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/1884046/000110465925033764/0001104659-25-033764-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"CBIZ CPAs P.C."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}