{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-25-055041","form_type":"8-K","ticker":null,"cik":"0001844419","company_name":"Maquia Capital Acquisition Corp","filed_at":"2025-06-02T23:59:59+00:00","discovered_at":"2026-05-14T18:02:50.102870+00:00","generated_at":"2026-05-20T03:14:52.079139+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Maquia Capital auditor Marcum resigns; CBIZ CPAs hired; material weaknesses persist","bullets":["Marcum LLP resigned as independent auditor on May 29, 2025; CBIZ CPAs engaged same day after Audit Committee approval.","No disagreements or reportable events occurred with Marcum, but prior reports included going-concern explanatory paragraph.","Material weaknesses for FY2023 and FY2022 cited: complex financial instruments, income tax accounting, trust fund protection.","Marcum's letter to SEC confirming no disagreements was filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-25-055041","json":"https://secwatch.observer/filing/0001104659-25-055041.json","markdown":"https://secwatch.observer/filing/0001104659-25-055041.md","text":"https://secwatch.observer/filing/0001104659-25-055041.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1844419/000110465925055041/0001104659-25-055041-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1844419/000110465925055041/tm2516694d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-20T03:14:52.079139+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":"2eb963d2c36687c91af67661ac9b011680e46afb","claim":"Maquia Capital Acquisition Corp engaged CBIZ CPAs P.C. as its auditor.","evidence_excerpt":"On May 29, 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/1844419/000110465925055041/0001104659-25-055041-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":"5e31df0897f51581d873286d20dc05d0073f982d","claim":"Marcum LLP resigned as auditor of Maquia Capital Acquisition Corp.","evidence_excerpt":"Maquia Merger Sub, Inc., a Delaware corporation and wholly owned direct subsidiary of SPAC (\" Merger Sub \") 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/1844419/000110465925055041/0001104659-25-055041-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"}