---
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"
generated_at: "2026-06-17T04:40:54.770730+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.55
calibrated_materiality_score: 0.55
confidence: "high"
source: SEC EDGAR
---

# Spruce Power dismisses Marcum LLP, appoints Deloitte & Touche as auditor

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- 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/1772720/000121390023028137/0001213900-23-028137-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1772720/000121390023028137/ea176663-8ka_spruce.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-23-028137
- JSON: https://secwatch.observer/filing/0001213900-23-028137.json
- Plain text: https://secwatch.observer/filing/0001213900-23-028137.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: 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_url: https://www.sec.gov/Archives/edgar/data/1772720/000121390023028137/0001213900-23-028137-index.htm
- Auditor Changes
  SPRUCE POWER HOLDING CORP engaged Deloitte & Touche LLP as its auditor.
  - Action: engagement
  - Auditor: Deloitte & Touche LLP
  source text: 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/1772720/000121390023028137/0001213900-23-028137-index.htm

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