---
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"
generated_at: "2026-05-23T17:32:29.836099+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.4
calibrated_materiality_score: 0.4
confidence: "high"
source: SEC EDGAR
---

# Spark I Acquisition Corp changes certifying accountant from Marcum to CBIZ

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.4
- calibrated_materiality_score: 0.4
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-25-033764
- JSON: https://secwatch.observer/filing/0001104659-25-033764.json
- Plain text: https://secwatch.observer/filing/0001104659-25-033764.txt

## Key facts
- Auditor Changes
  Spark I Acquisition Corp dismissed Marcum LLP as its auditor.
  - Action: dismissal
  - Auditor: Marcum LLP
  - Successor: CBIZ CPAs P.C.
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1884046/000110465925033764/0001104659-25-033764-index.htm
- Auditor Changes
  Spark I Acquisition Corp engaged CBIZ CPAs P.C. as its auditor.
  - Action: engagement
  - Auditor: CBIZ CPAs P.C.
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1884046/000110465925033764/0001104659-25-033764-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.