{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-23-030324","form_type":"8-K","ticker":null,"cik":"0001865697","company_name":"Genesis Growth Tech Acquisition Corp.","filed_at":"2023-04-17T23:59:59+00:00","discovered_at":"2026-05-14T18:03:41.371864+00:00","generated_at":"2026-06-17T01:36:34.867288+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.45,"calibrated_materiality_score":0.45,"confidence":"high","headline":"Genesis Growth Tech loses auditor Citrin; engages MaloneBailey as replacement","bullets":["Citrin Cooperman resigned as independent auditor on April 12, 2023.","MaloneBailey appointed as new auditor on April 14, 2023 for FY 2022 audit.","Citrin's prior report included a going concern explanatory paragraph.","Material weakness in internal control over financial reporting previously disclosed.","No disagreements with Citrin on accounting principles or audit scope."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-23-030324","json":"https://secwatch.observer/filing/0001213900-23-030324.json","markdown":"https://secwatch.observer/filing/0001213900-23-030324.md","text":"https://secwatch.observer/filing/0001213900-23-030324.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1865697/000121390023030324/0001213900-23-030324-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1865697/000121390023030324/ea177030-8k_genesis.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-17T01:36:34.867288+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":"007181ce8d35be8cc9eeada4a8b2482279c08635","claim":"Citrin Cooperman & Company, LLP resigned as auditor of Genesis Growth Tech Acquisition Corp..","evidence_excerpt":"On April 12, 2023, Citrin Cooperman & Company, LLP (“ Citrin ”) resigned as the independent registered public accounting firm of Genesis Growth Tech Acquisition Corp. (the “ Company ”) effectively immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1865697/000121390023030324/0001213900-23-030324-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Citrin Cooperman & Company, LLP"},{"label":"Successor","value":"MaloneBailey, LLP"}],"fact_type":"auditor_change"},{"claim_id":"961db53fd2bda7785768daf459f579eda5b80e73","claim":"Genesis Growth Tech Acquisition Corp. engaged MaloneBailey, LLP as its auditor.","evidence_excerpt":"On April 14, 2023, MaloneBailey, LLP (“ MaloneBailey ”) was engaged as the Company’s independent registered public accounting firm for the audit of the Company’s annual report on Form 10-K for the year ended December 31, 2022.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1865697/000121390023030324/0001213900-23-030324-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"MaloneBailey, LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}