{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-25-081624","form_type":"8-K","ticker":"AEAE","cik":"0001852016","company_name":"AltEnergy Acquisition Corp","filed_at":"2025-04-15T23:59:59+00:00","discovered_at":"2026-05-14T18:02:50.155973+00:00","generated_at":"2026-05-23T14:56:50.126905+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Auditor Marcum resigns; AltEnergy hires CBIZ; prior reports had going concern","bullets":["Marcum LLP resigned as auditor on April 14, 2025; CBIZ CPAs P.C. engaged April 15.","Marcum's FY 2024 and FY 2023 reports included a going concern qualification.","Past material weaknesses in accounting for complex instruments and warrant liabilities caused restatements.","No disagreements on accounting principles, but reportable events existed related to internal controls.","Marcum provided a letter agreeing with the company's statements; filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-25-081624","json":"https://secwatch.observer/filing/0001193125-25-081624.json","markdown":"https://secwatch.observer/filing/0001193125-25-081624.md","text":"https://secwatch.observer/filing/0001193125-25-081624.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1852016/000119312525081624/0001193125-25-081624-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1852016/000119312525081624/d739740d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-23T14:56:50.126905+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":"6f297c672a3e8ed432ca04b55cb8a8d92296476c","claim":"AltEnergy Acquisition Corp engaged CBIZ CPAs P.C. as its auditor.","evidence_excerpt":"On April 15, 2025, following the approval of the Audit Committee of the Company’s Board of Directors, CBIZ was engaged, effective immediately, as the Company’s independent registered public accounting firm for the year ended December 31, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1852016/000119312525081624/0001193125-25-081624-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"CBIZ CPAs P.C."}],"fact_type":"auditor_change"},{"claim_id":"7652853c7239cf0c3347d11baac3affe1fd32992","claim":"Marcum LLP resigned as auditor of AltEnergy Acquisition Corp.","evidence_excerpt":"On April 14, 2025, AltEnergy Acquisition Corp. (the “Company”) was notified by Marcum LLP (“Marcum”) that Marcum resigned as the Company’s independent registered accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1852016/000119312525081624/0001193125-25-081624-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Marcum LLP"},{"label":"Successor","value":"CBIZ CPAs P.C."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}