{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-22-074978","form_type":"8-K","ticker":"AGAE","cik":"0001708341","company_name":"Allied Gaming & Entertainment Inc.","filed_at":"2022-11-23T23:59:59+00:00","discovered_at":"2026-05-14T18:03:51.784721+00:00","generated_at":"2026-06-21T13:27:01.131660+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Allied Esports dismisses auditor Marcum, engages ZH CPA; going concern and material weaknesses noted","bullets":["Dismissed Marcum LLP as independent auditor; Audit Committee approved Nov 18, 2022.","Marcum's reports for FY 2020-21 included a going concern explanatory paragraph; no adverse opinions.","Marcum identified five material weaknesses in internal controls, including inadequate segregation of duties and IT controls.","Engaged ZH CPA, LLC as new independent auditor for FY 2022, subject to client acceptance procedures.","No disagreements with Marcum on accounting principles or audit scope; company provided letter from Marcum as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-22-074978","json":"https://secwatch.observer/filing/0001213900-22-074978.json","markdown":"https://secwatch.observer/filing/0001213900-22-074978.md","text":"https://secwatch.observer/filing/0001213900-22-074978.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1708341/000121390022074978/0001213900-22-074978-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1708341/000121390022074978/ea169204-8k_alliedesport.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-21T13:27:01.131660+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":"9001eae138c435e08113caa79e9ce77eed3def8b","claim":"Allied Gaming & Entertainment Inc. dismissed Marcum LLP as its auditor.","evidence_excerpt":"On November 22, 2022, Allied Esports Entertainment, Inc. (the “Company”) dismissed Marcum LLP (“Marcum”) as the Company’s independent registered public accounting firm in connection with auditing the Company’s financial statements for fiscal year 2022.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1708341/000121390022074978/0001213900-22-074978-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Marcum LLP"}],"fact_type":"auditor_change"},{"claim_id":"d064cbbd43ef8c0ea9e3916388c6c5c5bbf88594","claim":"Allied Gaming & Entertainment Inc. engaged ZH CPA, LLC as its auditor.","evidence_excerpt":"On November 21, 2022, the Company’s Audit Committee approved the engagement of ZH CPA, LLC (“ZH”) as the Company’s new independent registered public accounting firm to audit the Company’s financial statements commencing fiscal year 2022","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1708341/000121390022074978/0001213900-22-074978-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"ZH CPA, LLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}