{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-23-027332","form_type":"8-K","ticker":"SPRU","cik":"0001772720","company_name":"SPRUCE POWER HOLDING CORP","filed_at":"2023-04-05T23:59:59+00:00","discovered_at":"2026-05-14T18:03:40.494175+00:00","generated_at":"2026-06-17T05:57:51.662222+00:00","sec_items":["4.01","9.01"],"event_type":"regulatory","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Spruce Power dismisses Marcum, appoints Deloitte; cites material weaknesses in internal controls","bullets":["Dismissed Marcum LLP and appointed Deloitte & Touche LLP as independent auditor, effective March 30, 2023, subject to client acceptance.","No disagreements with Marcum on accounting principles or audit scope during 2021-2022 and through March 30, 2023.","Marcum concurred with material weaknesses in internal control over financial reporting as of Dec 31, 2021 and 2022.","Company requested Marcum to provide a letter to SEC per Item 304(a)(3); letter not yet received as of filing.","No prior consultations with Deloitte regarding accounting matters."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-23-027332","json":"https://secwatch.observer/filing/0001213900-23-027332.json","markdown":"https://secwatch.observer/filing/0001213900-23-027332.md","text":"https://secwatch.observer/filing/0001213900-23-027332.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1772720/000121390023027332/0001213900-23-027332-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1772720/000121390023027332/ea176478-8k_sprucepower.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-17T05:57:51.662222+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":"522c5936b89d738bb6994e3aac7e9a0f324788ff","claim":"SPRUCE POWER HOLDING CORP dismissed Marcum LLP as its auditor.","evidence_excerpt":"orporation (the “Company”) dismissed Marcum LLP as its independent registered public accounting firm and appointed","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1772720/000121390023027332/0001213900-23-027332-index.htm","confidence":0.98,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Marcum LLP"},{"label":"Successor","value":"Deloitte & Touche LLP"}],"fact_type":"auditor_change"},{"claim_id":"c9ae0ffebd9bf1c111090faba48efacaebc20ca1","claim":"SPRUCE POWER HOLDING CORP engaged Deloitte & Touche LLP as its auditor.","evidence_excerpt":"On March 30, 2023, Spruce Power Holding Corporation (the “Company”) dismissed Marcum LLP as its independent registered public accounting firm and appointed Deloitte & Touche LLP (“Deloitte”) as its new independent registered public accounting firm, subject to the completion of Deloitte’s customary client acceptance procedures.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1772720/000121390023027332/0001213900-23-027332-index.htm","confidence":0.95,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Deloitte & Touche LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}