---
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"
generated_at: "2026-06-14T17:30:01.630992+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.45
calibrated_materiality_score: 0.45
confidence: "high"
source: SEC EDGAR
---

# Ace Global dismisses Marcum as auditor, appoints Adeptus Partners; Marcum had going-concern uncertainty

## Summary
- 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.

## SEC filing metadata
- accession: 0001213900-23-042315
- form_type: 8-K
- cik: 0001844389
- company_name: Ace Global Business Acquisition Ltd
- filed_at: 2023-05-23T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.45
- calibrated_materiality_score: 0.45
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-23-042315
- JSON: https://secwatch.observer/filing/0001213900-23-042315.json
- Plain text: https://secwatch.observer/filing/0001213900-23-042315.txt

## Key facts
- Auditor Changes
  Ace Global Business Acquisition Ltd dismissed Marcum LLP as its auditor.
  - Action: dismissal
  - Auditor: Marcum LLP
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1844389/000121390023042315/0001213900-23-042315-index.htm
- Auditor Changes
  Ace Global Business Acquisition Ltd engaged Adeptus Partners LLC as its auditor.
  - Action: engagement
  - Auditor: Adeptus Partners LLC
  source text: egistrant engaged Adeptus Partners LLC (“ Adeptus ”] to serve as the Registrant’s independent registered public
  evidence_url: https://www.sec.gov/Archives/edgar/data/1844389/000121390023042315/0001213900-23-042315-index.htm

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