---
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"
generated_at: "2026-06-21T00:22:23.100657+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# Plutonian Acquisition Corp. dismisses Friedman LLP, engages Marcum LLP as new auditor

## Summary
- 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.

## SEC filing metadata
- accession: 0001213900-22-082186
- form_type: 8-K
- cik: 0001929231
- company_name: Plutonian Acquisition Corp.
- filed_at: 2022-12-22T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-22-082186
- JSON: https://secwatch.observer/filing/0001213900-22-082186.json
- Plain text: https://secwatch.observer/filing/0001213900-22-082186.txt

## Key facts
- Auditor Changes
  Plutonian Acquisition Corp. dismissed Friedman LLP as its auditor.
  - Action: dismissal
  - Auditor: Friedman LLP
  - Successor: Marcum LLP
  source text: On December 16, 2022, the Audit Committee of the Board of Directors of the Company dismissed Friedman
  evidence_url: https://www.sec.gov/Archives/edgar/data/1929231/000121390022082186/0001213900-22-082186-index.htm
- Auditor Changes
  Plutonian Acquisition Corp. engaged Marcum LLP as its auditor.
  - Action: engagement
  - Auditor: Marcum LLP
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1929231/000121390022082186/0001213900-22-082186-index.htm

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