---
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"
generated_at: "2026-06-17T05:57:51.662222+00:00"
event_type: "regulatory"
sentiment: "negative"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Spruce Power dismisses Marcum, appoints Deloitte; cites material weaknesses in internal controls

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: regulatory
- sentiment: negative
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-23-027332
- JSON: https://secwatch.observer/filing/0001213900-23-027332.json
- Plain text: https://secwatch.observer/filing/0001213900-23-027332.txt

## Key facts
- Auditor Changes
  SPRUCE POWER HOLDING CORP dismissed Marcum LLP as its auditor.
  - Action: dismissal
  - Auditor: Marcum LLP
  - Successor: Deloitte & Touche LLP
  source text: orporation (the “Company”) dismissed Marcum LLP as its independent registered public accounting firm and appointed
  evidence_url: https://www.sec.gov/Archives/edgar/data/1772720/000121390023027332/0001213900-23-027332-index.htm
- Auditor Changes
  SPRUCE POWER HOLDING CORP engaged Deloitte & Touche LLP as its auditor.
  - Action: engagement
  - Auditor: Deloitte & Touche LLP
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1772720/000121390023027332/0001213900-23-027332-index.htm

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