{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-23-042315","form_type":"8-K","ticker":null,"cik":"0001844389","company_name":"Ace Global Business Acquisition Ltd","filed_at":"2023-05-23T23:59:59+00:00","discovered_at":"2026-05-14T18:03:41.155781+00:00","generated_at":"2026-06-14T17:30:01.630992+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.45,"calibrated_materiality_score":0.45,"confidence":"high","headline":"Ace Global dismisses Marcum as auditor, appoints Adeptus Partners; Marcum had going-concern uncertainty","bullets":["Marcum LLP dismissed as independent auditor on May 22, 2023, with immediate effect.","Adeptus Partners LLC appointed as new independent registered public accounting firm for FY 2023.","No disagreements on accounting principles or procedures during fiscal 2022 or subsequent interim period.","Marcum's prior report on FY 2022 financials included a going-concern uncertainty qualification.","Audit committee approved the changes; Marcum provided a letter agreeing with disclosures."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-23-042315","json":"https://secwatch.observer/filing/0001213900-23-042315.json","markdown":"https://secwatch.observer/filing/0001213900-23-042315.md","text":"https://secwatch.observer/filing/0001213900-23-042315.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1844389/000121390023042315/0001213900-23-042315-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1844389/000121390023042315/ea179111-8k_aceglobal.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-14T17:30:01.630992+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":"264912c03032082e98fd630030e859dd6132d7ad","claim":"Ace Global Business Acquisition Ltd dismissed Marcum LLP as its auditor.","evidence_excerpt":"On May 22, 2023, the audit committee of the board of directors (the “ Audit Committee ”) of Ace Global Business Acquisition Limited (the “ Registrant ”) dismissed Marcum LLP (“ Marcum ”) as its independent registered public accounting firm with immediate effect.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1844389/000121390023042315/0001213900-23-042315-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":"fe1825527b6fad4d291afa6de3a23b3c58aea1a8","claim":"Ace Global Business Acquisition Ltd engaged Adeptus Partners LLC as its auditor.","evidence_excerpt":"egistrant engaged Adeptus Partners LLC (“ Adeptus ”] to serve as the Registrant’s independent registered public","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1844389/000121390023042315/0001213900-23-042315-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Adeptus Partners LLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}