{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-26-105500","form_type":"8-K","ticker":"IACQ","cik":"0002122505","company_name":"Irenic Acquisition Corp.","filed_at":"2026-09-04T20:06:18+00:00","discovered_at":"2026-09-04T20:07:00.355600+00:00","generated_at":"2026-09-04T20:07:10.225355+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":"Irenic Acquisition dismisses CBIZ, hires Withum; cites material weakness","bullets":["Dismissed CBIZ CPAs on Sept 2, 2026; engaged WithumSmith+Brown on Sept 3, 2026.","No disagreements with CBIZ; prior audit reports included going-concern explanatory paragraph.","Material weakness in internal control over financial reporting identified as of June 30, 2026.","Withum to audit FY2026 and review Q3 2026 financial statements."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-105500","json":"https://secwatch.observer/filing/0001104659-26-105500.json","markdown":"https://secwatch.observer/filing/0001104659-26-105500.md","text":"https://secwatch.observer/filing/0001104659-26-105500.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2122505/000110465926105500/0001104659-26-105500-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2122505/000110465926105500/tm2624780d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-09-04T20:07:10.225355+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}