{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-25-093642","form_type":"8-K","ticker":null,"cik":"0001852889","company_name":"Investcorp AI Acquisition Corp.","filed_at":"2025-04-24T23:59:59+00:00","discovered_at":"2026-05-14T18:02:50.160359+00:00","generated_at":"2026-05-23T07:18:03.648399+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"Investcorp AI Acquisition replaces Marcum with CBIZ CPAs as auditor following Marcum's attest business sale","bullets":["Marcum LLP resigned as auditor on April 22, 2025; CBIZ CPAs P.C. appointed on April 23, 2025 for FY2025.","No reportable events or disagreements; change follows CBIZ's November 2024 acquisition of Marcum's attest business.","Prior Marcum reports for FY2023 and FY2024 included an emphasis paragraph about substantial doubt regarding going concern.","Marcum provided a concurrence letter (Exhibit 16.1) as required under Item 304(a)(3)."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-25-093642","json":"https://secwatch.observer/filing/0001193125-25-093642.json","markdown":"https://secwatch.observer/filing/0001193125-25-093642.md","text":"https://secwatch.observer/filing/0001193125-25-093642.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1852889/000119312525093642/0001193125-25-093642-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1852889/000119312525093642/d921147d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-23T07:18:03.648399+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":"639246cd9d06020bb6810cc8f6e707f5db429812","claim":"Investcorp AI Acquisition Corp. engaged CBIZ CPAs P.C. as its auditor.","evidence_excerpt":"On April 23, 2025, the Company, with the approval of the Audit Committee of the Company’s Board of Directors, engaged CBIZ CPAs as the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1852889/000119312525093642/0001193125-25-093642-index.htm","confidence":0.99,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"CBIZ CPAs P.C."}],"fact_type":"auditor_change"},{"claim_id":"b752ee2c5254d40b8845c73a229006048efa088d","claim":"Marcum LLP resigned as auditor of Investcorp AI Acquisition Corp..","evidence_excerpt":"On April 22, 2025, Marcum informed Investcorp AI Acquisition Corp. (the “Company”) that Marcum resigned 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/1852889/000119312525093642/0001193125-25-093642-index.htm","confidence":0.99,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Marcum LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}