---
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"
generated_at: "2026-06-13T05:43:55.419417+00:00"
event_type: "other"
sentiment: "neutral"
materiality_score: 0.4
calibrated_materiality_score: 0.4
confidence: "high"
source: SEC EDGAR
---

# Abacus Life dismisses Marcum, appoints Grant Thornton as independent auditor

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other
- sentiment: neutral
- materiality_score: 0.4
- calibrated_materiality_score: 0.4
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001193125-23-190488
- JSON: https://secwatch.observer/filing/0001193125-23-190488.json
- Plain text: https://secwatch.observer/filing/0001193125-23-190488.txt

## Key facts
- Auditor Changes
  Abacus Global Management, Inc. dismissed Marcum LLP as its auditor.
  - Action: dismissal
  - Auditor: Marcum LLP
  - Successor: Grant Thornton LLP
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1814287/000119312523190488/0001193125-23-190488-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.