{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-23-122083","form_type":"8-K","ticker":null,"cik":"0001855631","company_name":"AERWINS Technologies Inc.","filed_at":"2023-04-27T23:59:59+00:00","discovered_at":"2026-05-14T18:03:41.282558+00:00","generated_at":"2026-06-16T09:25:44.305104+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"AERWINS Technologies dismisses auditor Marcum LLP, appoints TAAD LLP","bullets":["Audit committee approved dismissal of Marcum on April 21, 2023; board approved on April 25, 2023.","No disagreements or reportable events with Marcum during the 2021-2022 periods and subsequent interim.","Board approved appointment of TAAD LLP as new independent auditor on April 25, 2023; engagement letter not yet signed.","No prior consultation with TAAD regarding accounting principles or audit opinions.","Marcum's prior audit reports were unqualified with no adverse opinion or modifications."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-23-122083","json":"https://secwatch.observer/filing/0001193125-23-122083.json","markdown":"https://secwatch.observer/filing/0001193125-23-122083.md","text":"https://secwatch.observer/filing/0001193125-23-122083.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1855631/000119312523122083/0001193125-23-122083-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1855631/000119312523122083/d501998d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-16T09:25:44.305104+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":"012132b21df2dbf4b3381b3f0481f42a9021ab19","claim":"AERWINS Technologies Inc. dismissed Marcum LLP as its auditor.","evidence_excerpt":"Dismissal of Independent Registered Accounting Firm On April 21, 2023, the Audit Committee of AERWINS Technologies Inc. (the “Company”) approved the dismissal of Marcum LLP (“Marcum”) 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/1855631/000119312523122083/0001193125-23-122083-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Marcum LLP"}],"fact_type":"auditor_change"},{"claim_id":"0536ec1dcb512e3bfcecddd0ec67f9bed00f05d8","claim":"AERWINS Technologies Inc. engaged TAAD LLP as its auditor.","evidence_excerpt":"Engagement of New Independent Registered Accounting Firm On April 21, 2023, the Company’s Audit Committee instructed the Company to expedite the appointment of TAAD LLP (“TAAD”) 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/1855631/000119312523122083/0001193125-23-122083-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"TAAD LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}