{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-25-042525","form_type":"8-K","ticker":"ALCY","cik":"0001901336","company_name":"Alchemy Investments Acquisition Corp 1","filed_at":"2025-04-30T23:59:59+00:00","discovered_at":"2026-05-14T18:02:50.423266+00:00","generated_at":"2026-05-23T02:43:48.750911+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"Alchemy Investments Acquisition Corp changes auditor to CBIZ after Marcum resigns due to acquisition","bullets":["Marcum resigned as independent auditor effective April 24, 2025, because CBIZ acquired its attest business; Audit Committee approved.","No disagreements or reportable events between Alchemy and Marcum during 2024, 2023, and through April 24, 2025.","Prior Marcum audit reports for 2024 and 2023 included a going concern paragraph expressing substantial doubt.","CBIZ was engaged as new independent registered public accounting firm for fiscal year 2025, effective April 30, 2025."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-25-042525","json":"https://secwatch.observer/filing/0001104659-25-042525.json","markdown":"https://secwatch.observer/filing/0001104659-25-042525.md","text":"https://secwatch.observer/filing/0001104659-25-042525.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1901336/000110465925042525/0001104659-25-042525-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1901336/000110465925042525/tm2513658d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-23T02:43:48.750911+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":"02979959bd8a92098d1048205f6a92e08bf1ae2c","claim":"Alchemy Investments Acquisition Corp 1 engaged CBIZ CPAs P.C. as its auditor.","evidence_excerpt":"On April 30, 2025, with the approval of the Company's Audit Committee, CBIZ was engaged as the Company's new independent registered public accounting firm for the fiscal year ending December 31, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1901336/000110465925042525/0001104659-25-042525-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"},{"claim_id":"59a5f36535ada5bd5c20a879cf2f8414185b5ecf","claim":"Marcum LLP resigned as auditor of Alchemy Investments Acquisition Corp 1.","evidence_excerpt":"(a) Resignation of Independent Registered Public Accounting Firm On November 1, 2024, CBIZ CPAs P.C. (“ CBIZ ”) acquired the attest business of Marcum LLP (“ Marcum ”). On April 24, 2025, Alchemy Investments Acquisition Corp, I. (the “ Company ”) was notified by Marcum that Marcum resigned as the Company’s independent registered public accounting firm as a result of such acquisition, and the Company’s Audit Committee approved the resignation.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1901336/000110465925042525/0001104659-25-042525-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"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}