{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-25-040285","form_type":"8-K","ticker":null,"cik":"0001848437","company_name":"Cartica Acquisition Corp","filed_at":"2025-04-28T23:59:59+00:00","discovered_at":"2026-05-14T18:02:50.133043+00:00","generated_at":"2026-05-23T05:12:06.094861+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"Cartica Acquisition Corp replaces auditor Marcum with CBIZ CPAs; going concern noted","bullets":["Marcum LLP resigned as independent auditor on April 28, 2025; CBIZ CPAs engaged same day.","Marcum's FY 2024 report included a going concern explanatory paragraph; no disagreements or reportable events.","No consultations with CBIZ CPAs before engagement; Marcum provided letter agreeing with disclosures.","Audit committee approved the change; the resignation and engagement were effective immediately."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-25-040285","json":"https://secwatch.observer/filing/0001104659-25-040285.json","markdown":"https://secwatch.observer/filing/0001104659-25-040285.md","text":"https://secwatch.observer/filing/0001104659-25-040285.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1848437/000110465925040285/0001104659-25-040285-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1848437/000110465925040285/tm2513399d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-23T05:12:06.094861+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":"7149ef66127db0eb7aea55814f082390b4d2956a","claim":"Marcum LLP resigned as auditor of Cartica Acquisition Corp.","evidence_excerpt":"On April 28, 2025, Cartica Acquisition Corp, a special purpose acquisition company incorporated as a Cayman Islands exempted company (the “Company”) was notified by Marcum LLP (“Marcum”) that Marcum resigned 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/1848437/000110465925040285/0001104659-25-040285-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Marcum LLP"},{"label":"Successor","value":"CBIZ CPAs P.C."}],"fact_type":"auditor_change"},{"claim_id":"d218189d10037e27d0133026adad752c45480768","claim":"Cartica Acquisition Corp engaged CBIZ CPAs P.C. as its auditor.","evidence_excerpt":"On April 28, 2025, following the approval of the Audit Committee of the Company’s Board of Directors, CBIZ CPAs was engaged, effective immediately, 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/1848437/000110465925040285/0001104659-25-040285-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"}