{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-23-028322","form_type":"8-K","ticker":null,"cik":"0001708176","company_name":"Hall of Fame Resort & Entertainment Co","filed_at":"2023-04-07T23:59:59+00:00","discovered_at":"2026-05-14T18:03:40.143956+00:00","generated_at":"2026-06-17T04:39:05.038090+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"Hall of Fame Resort dismisses Marcum, appoints Grant Thornton as auditor","bullets":["Audit Committee dismissed Marcum LLP effective April 3, 2023; no disagreements or reportable events.","Marcum's reports for FY2021 and FY2022 were unqualified, with no adverse opinions.","Grant Thornton LLP appointed as new independent auditor for FY2023, subject to client acceptance procedures.","Marcum's letter agreeing with Company's statements filed as Exhibit 16.1 to the 8-K."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-23-028322","json":"https://secwatch.observer/filing/0001213900-23-028322.json","markdown":"https://secwatch.observer/filing/0001213900-23-028322.md","text":"https://secwatch.observer/filing/0001213900-23-028322.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1708176/000121390023028322/0001213900-23-028322-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1708176/000121390023028322/ea176260-8k_halloffame.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-17T04:39:05.038090+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":"249ba51349f6d982c6c895386d7606c10bf18184","claim":"Hall of Fame Resort & Entertainment Co dismissed Marcum LLP as its auditor.","evidence_excerpt":"approved the dismissal of Marcum LLP (“Marcum”) as the Company’s independent registered public accounting firm, effective April 3, 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1708176/000121390023028322/0001213900-23-028322-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Marcum LLP"}],"fact_type":"auditor_change"},{"claim_id":"8a9ed4de751b36a32de6d43804d313ee7a080f1a","claim":"Hall of Fame Resort & Entertainment Co engaged Grant Thornton LLP as its auditor.","evidence_excerpt":"approved the appointment of Grant Thornton LLP (“Grant Thornton”) as the Company’s new independent registered public accounting firm, effective immediately","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1708176/000121390023028322/0001213900-23-028322-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Grant Thornton LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}