---
schema_version: "secwatch.filing_event.v1"
accession: "0001213900-23-002766"
form_type: "8-K/A"
ticker: "IGTA"
cik: "0001866838"
company_name: "Inception Growth Acquisition Ltd"
filed_at: "2023-01-13T23:59:59+00:00"
generated_at: "2026-06-20T15:34:16.644571+00:00"
event_type: "other_material"
sentiment: "positive"
materiality_score: 0.55
calibrated_materiality_score: 0.55
confidence: "high"
source: SEC EDGAR
---

# Inception Growth Acquisition amends 8-K to remove going concern uncertainty statement

## Summary
- Correction of Oct 17, 2022 8-K: prior filing incorrectly stated Friedman's audit report contained going concern uncertainty.
- Amendment deletes that statement entirely; Friedman's report did not contain adverse opinion or going concern modification.
- No disagreements or reportable events with Friedman during period from March 4, 2021 through October 13, 2022.
- Marcum appointed as new auditor effective October 13, 2022, replacing Friedman after its merger with Marcum.

## SEC filing metadata
- accession: 0001213900-23-002766
- form_type: 8-K/A
- ticker: IGTA
- cik: 0001866838
- company_name: Inception Growth Acquisition Ltd
- filed_at: 2023-01-13T23:59:59+00:00
- event_type: other_material
- sentiment: positive
- materiality_score: 0.55
- calibrated_materiality_score: 0.55
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1866838/000121390023002766/0001213900-23-002766-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1866838/000121390023002766/ea171640-8ka1_inception.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-23-002766
- JSON: https://secwatch.observer/filing/0001213900-23-002766.json
- Plain text: https://secwatch.observer/filing/0001213900-23-002766.txt

## Key facts
- Auditor Changes
  Inception Growth Acquisition Ltd engaged Marcum LLP as its auditor.
  - Action: engagement
  - Auditor: Marcum LLP
  source text: On October 13, 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/1866838/000121390023002766/0001213900-23-002766-index.htm
- Auditor Changes
  Inception Growth Acquisition Ltd dismissed Friedman LLP as its auditor.
  - Action: dismissal
  - Auditor: Friedman LLP
  - Successor: Marcum LLP
  source text: On October 13, 2022, the Audit Committee of the Board of Directors of the Company dismissed Friedman and engaged Marcum to serve as the independent registered public accounting firm of the Company for the year ending December 31, 2022, effective immediately.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1866838/000121390023002766/0001213900-23-002766-index.htm

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