{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-23-190488","form_type":"8-K","ticker":"ABX","cik":"0001814287","company_name":"Abacus Global Management, Inc.","filed_at":"2023-07-20T23:59:59+00:00","discovered_at":"2026-05-14T18:03:35.380239+00:00","generated_at":"2026-06-13T05:43:55.419417+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Abacus Life dismisses Marcum, appoints Grant Thornton as independent auditor","bullets":["Audit committee replaced Marcum LLP with Grant Thornton LLP effective July 17, 2023.","Marcum's reports for 2021-2022 had no adverse opinion except a going concern uncertainty for predecessor ERES.","No disagreements with Marcum; only reportable event was a material weakness in internal control over financial reporting.","Grant Thornton previously audited the Legacy Companies (Abacus Settlements and Longevity Market Assets).","Exhibit 16.1 letter from Marcum to SEC attached; no adverse comments on disclosures."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-23-190488","json":"https://secwatch.observer/filing/0001193125-23-190488.json","markdown":"https://secwatch.observer/filing/0001193125-23-190488.md","text":"https://secwatch.observer/filing/0001193125-23-190488.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1814287/000119312523190488/0001193125-23-190488-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1814287/000119312523190488/d536130d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-13T05:43:55.419417+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":"820290dabedac857bca24ad44b1f8feeb26febba","claim":"Abacus Global Management, Inc. dismissed Marcum LLP as its auditor.","evidence_excerpt":"On July 17, 2023, the Audit Committee approved the dismissal of Marcum LLP (\"Marcum\"), the Company's independent registered public accounting firm prior to the Business Combination, and informed Marcum that it would be replaced by Grant Thornton LLP (\"Grant Thornton\") as the Company's independent registered public accounting firm effective as of July 17, 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1814287/000119312523190488/0001193125-23-190488-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Marcum LLP"},{"label":"Successor","value":"Grant Thornton LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}