{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-23-028137","form_type":"8-K/A","ticker":"SPRU","cik":"0001772720","company_name":"SPRUCE POWER HOLDING CORP","filed_at":"2023-04-07T23:59:59+00:00","discovered_at":"2026-05-14T18:03:40.493361+00:00","generated_at":"2026-06-17T04:40:54.770730+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"Spruce Power dismisses Marcum LLP, appoints Deloitte & Touche as auditor","bullets":["Auditor change effective March 30, 2023; Audit Committee approved dismissal of Marcum and appointment of Deloitte.","No disagreements with Marcum on accounting principles or audit scope for fiscal years 2021 and 2022.","Marcum concurred with material weaknesses in internal control over financial reporting as of Dec 31, 2021 and 2022.","Marcum's reports for 2021 and 2022 were unqualified with no adverse opinion or disclaimer.","Amendment No. 1 filed to attach Marcum's letter and revise prior statements in original 8-K filing."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-23-028137","json":"https://secwatch.observer/filing/0001213900-23-028137.json","markdown":"https://secwatch.observer/filing/0001213900-23-028137.md","text":"https://secwatch.observer/filing/0001213900-23-028137.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1772720/000121390023028137/0001213900-23-028137-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1772720/000121390023028137/ea176663-8ka_spruce.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-17T04:40:54.770730+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":"35928bd0e7c0c14e9ea56a1826d2d9d757b61e65","claim":"SPRUCE POWER HOLDING CORP dismissed Marcum 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","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1772720/000121390023028137/0001213900-23-028137-index.htm","confidence":0.9,"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":"6d961de36f9749e9899ed76384d489b5b4aff2c1","claim":"SPRUCE POWER HOLDING CORP engaged Deloitte & Touche LLP as its auditor.","evidence_excerpt":"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/1772720/000121390023028137/0001213900-23-028137-index.htm","confidence":0.9,"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"}