{"schema_version":"secwatch.filing_event.v1","accession":"0001140361-25-014937","form_type":"8-K","ticker":"ABCP","cik":"0000020639","company_name":"AmBase Corp","filed_at":"2025-04-22T23:59:59+00:00","discovered_at":"2026-05-14T18:02:50.821663+00:00","generated_at":"2026-05-23T09:40:33.691860+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":"AmBase auditor Marcum resigns; CBIZ CPAs engaged as new auditor","bullets":["Marcum LLP resigned as independent registered public accounting firm on April 22, 2025; no disagreements or reportable events.","Prior audit reports for FY2024 and FY2023 included a going-concern explanatory paragraph.","CBIZ CPAs P.C., which acquired Marcum's attest business, was engaged as new auditor for FY2025 effective same date.","Neither the company nor anyone on its behalf consulted CBIZ on accounting matters prior to engagement."],"urls":{"canonical":"https://secwatch.observer/filing/0001140361-25-014937","json":"https://secwatch.observer/filing/0001140361-25-014937.json","markdown":"https://secwatch.observer/filing/0001140361-25-014937.md","text":"https://secwatch.observer/filing/0001140361-25-014937.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/20639/000114036125014937/0001140361-25-014937-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/20639/000114036125014937/ef20047722_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-23T09:40:33.691860+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"}