{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-25-044190","form_type":"8-K","ticker":"KULR","cik":"0001662684","company_name":"KULR Technology Group, Inc.","filed_at":"2025-05-02T23:59:59+00:00","discovered_at":"2026-05-14T18:02:49.251779+00:00","generated_at":"2026-05-22T22:51:04.456508+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.15,"calibrated_materiality_score":0.15,"confidence":"high","headline":"KULR changes auditor from Marcum to CBIZ after acquisition; no disagreements","bullets":["Marcum resigned as KULR's auditor on Apr 29, 2025; CBIZ engaged for FY ending Dec 31, 2025.","Marcum's reports for FY2024 and FY2023 contained no adverse opinion or modifications.","No disagreements or reportable events with Marcum during FY2023, FY2024, or through resignation.","CBIZ acquired Marcum's attest business on Nov 1, 2024; transition approved by audit committee."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-25-044190","json":"https://secwatch.observer/filing/0001104659-25-044190.json","markdown":"https://secwatch.observer/filing/0001104659-25-044190.md","text":"https://secwatch.observer/filing/0001104659-25-044190.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1662684/000110465925044190/0001104659-25-044190-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1662684/000110465925044190/tm2513696d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-22T22:51:04.456508+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":"3854b6e1f97fcaf653448fb59fc995b197e0901d","claim":"Marcum LLP resigned as auditor of KULR Technology Group, Inc..","evidence_excerpt":"On April 29, 2025, Marcum resigned and, with the approval of the Audit Committee, CBIZ was engaged as the independent registered public accounting firm","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1662684/000110465925044190/0001104659-25-044190-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":"d3f1adde6de46cfcab55f0078048b1205222c610","claim":"KULR Technology Group, Inc. engaged CBIZ CPAs P.C. as its auditor.","evidence_excerpt":"with the approval of the Audit Committee, CBIZ was engaged as the 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/1662684/000110465925044190/0001104659-25-044190-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"}