{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-22-082186","form_type":"8-K","ticker":null,"cik":"0001929231","company_name":"Plutonian Acquisition Corp.","filed_at":"2022-12-22T23:59:59+00:00","discovered_at":"2026-05-14T18:03:52.981604+00:00","generated_at":"2026-06-21T00:22:23.100657+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Plutonian Acquisition Corp. dismisses Friedman LLP, engages Marcum LLP as new auditor","bullets":["Friedman LLP dismissed as auditor effective Dec. 16, 2022; Marcum LLP appointed for FY 2022.","Friedman's prior audit reports contained a going concern uncertainty about the company.","No disagreements or reportable events occurred during Friedman's tenure.","Change follows Friedman's combination with Marcum effective September 1, 2022."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-22-082186","json":"https://secwatch.observer/filing/0001213900-22-082186.json","markdown":"https://secwatch.observer/filing/0001213900-22-082186.md","text":"https://secwatch.observer/filing/0001213900-22-082186.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1929231/000121390022082186/0001213900-22-082186-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1929231/000121390022082186/ea170594-8k_plutonian.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-21T00:22:23.100657+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":"66c267245bd4c37aefe28d70c4a7cb571ec783f3","claim":"Plutonian Acquisition Corp. dismissed Friedman LLP as its auditor.","evidence_excerpt":"On December 16, 2022, the Audit Committee of the Board of Directors of the Company dismissed Friedman","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1929231/000121390022082186/0001213900-22-082186-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Friedman LLP"},{"label":"Successor","value":"Marcum LLP"}],"fact_type":"auditor_change"},{"claim_id":"d7a2d676c9f138279e5c6de04feb558a89d4f57e","claim":"Plutonian Acquisition Corp. engaged Marcum LLP as its auditor.","evidence_excerpt":"On December 16, 2022, the Company engaged Marcum as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2022, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1929231/000121390022082186/0001213900-22-082186-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"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"}