{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-23-031556","form_type":"8-K/A","ticker":"SPRU","cik":"0001772720","company_name":"SPRUCE POWER HOLDING CORP","filed_at":"2023-04-21T23:59:59+00:00","discovered_at":"2026-05-14T18:03:40.493622+00:00","generated_at":"2026-06-16T21:31:37.601844+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.35,"calibrated_materiality_score":0.35,"confidence":"high","headline":"Spruce Power completes engagement of Deloitte as new independent auditor, replacing Marcum","bullets":["On April 19, 2023, Deloitte completed client acceptance procedures and Spruce executed an engagement letter.","Marcum LLP was dismissed as independent auditor on March 30, 2023 with no reportable disagreements.","No consultations with Deloitte on accounting principles or audit scope during 2021-2022 or interim period."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-23-031556","json":"https://secwatch.observer/filing/0001213900-23-031556.json","markdown":"https://secwatch.observer/filing/0001213900-23-031556.md","text":"https://secwatch.observer/filing/0001213900-23-031556.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1772720/000121390023031556/0001213900-23-031556-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1772720/000121390023031556/ea177294-8ka_sprucehold.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-16T21:31:37.601844+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":"6653a4dd0a4b955590559bf397a2de2cfd0fa14c","claim":"SPRUCE POWER HOLDING CORP engaged Deloitte & Touche LLP as its auditor.","evidence_excerpt":"f the Company’s Board of Directors approved the engagement of Deloitte & Touche LLP (“Deloitte”) as its independent registered public accounting firm, subject to Deloitte’s completion of its customary client acceptance","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1772720/000121390023031556/0001213900-23-031556-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Deloitte & Touche LLP"}],"fact_type":"auditor_change"},{"claim_id":"f1dec3f318d7f07b9a8be990befdd9d06b335c65","claim":"SPRUCE POWER HOLDING CORP dismissed Marcum LLP as its auditor.","evidence_excerpt":"On March 30, 2023, Marcum LLP had been dismissed as independent registered public accounting firm of the Company.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1772720/000121390023031556/0001213900-23-031556-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"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}