---
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"
generated_at: "2026-06-16T21:31:37.601844+00:00"
event_type: "other"
sentiment: "neutral"
materiality_score: 0.35
calibrated_materiality_score: 0.35
confidence: "high"
source: SEC EDGAR
---

# Spruce Power completes engagement of Deloitte as new independent auditor, replacing Marcum

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other
- sentiment: neutral
- materiality_score: 0.35
- calibrated_materiality_score: 0.35
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-23-031556
- JSON: https://secwatch.observer/filing/0001213900-23-031556.json
- Plain text: https://secwatch.observer/filing/0001213900-23-031556.txt

## Key facts
- Auditor Changes
  SPRUCE POWER HOLDING CORP engaged Deloitte & Touche LLP as its auditor.
  - Action: engagement
  - Auditor: Deloitte & Touche LLP
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1772720/000121390023031556/0001213900-23-031556-index.htm
- 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, Marcum LLP had been dismissed as independent registered public accounting firm of the Company.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1772720/000121390023031556/0001213900-23-031556-index.htm

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