---
schema_version: "secwatch.filing_event.v1"
accession: "0001193125-23-200578"
form_type: "8-K"
ticker: "DJT"
cik: "0001849635"
company_name: "Trump Media & Technology Group Corp."
filed_at: "2023-08-01T23:59:59+00:00"
generated_at: "2026-06-12T19:09:25.717473+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.8
calibrated_materiality_score: 0.8
confidence: "high"
source: SEC EDGAR
---

# Digital World Acquisition Corp. auditor Marcum resigns; 2022 restatement pending

## Summary
- Marcum LLP resigned as DWAC's auditor on July 27, 2023; 2022 financials require restatement due to accounting errors.
- Reportable events include accounting errors for 2022 expenses and missing board minutes; material weakness not remediated.
- Company delayed filing restated 2022 Form 10-K and Q1 2023 Form 10-Q; seeking new independent auditor.
- Marcum settled SEC enforcement action on June 21, 2023, paying $10M penalty for quality control failures in SPAC audits.

## SEC filing metadata
- accession: 0001193125-23-200578
- form_type: 8-K
- ticker: DJT
- cik: 0001849635
- company_name: Trump Media & Technology Group Corp.
- filed_at: 2023-08-01T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.8
- calibrated_materiality_score: 0.8
- confidence: high
- sec_items: 4.01, 4.02
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1849635/000119312523200578/0001193125-23-200578-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1849635/000119312523200578/d491229d8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001193125-23-200578
- JSON: https://secwatch.observer/filing/0001193125-23-200578.json
- Plain text: https://secwatch.observer/filing/0001193125-23-200578.txt

## Key facts
- Auditor Changes
  Marcum LLP resigned as auditor of Trump Media & Technology Group Corp..
  - Action: resignation
  - Auditor: Marcum LLP
  source text: By letter dated July 27, 2023, Marcum, LLP (“Marcum”) notified the Audit Committee of the Board of Directors (the “Audit Committee”) of Digital World Acquisition Corp.’s (the “Company”) of its resignation as the Company’s independent registered public accounting firm.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1849635/000119312523200578/0001193125-23-200578-index.htm

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