---
schema_version: "secwatch.filing_event.v1"
accession: "0001213900-23-043318"
form_type: "8-K"
ticker: null
cik: "0001592782"
company_name: "Nukkleus Inc."
filed_at: "2023-05-26T23:59:59+00:00"
generated_at: "2026-06-14T13:01:59.378229+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.4
calibrated_materiality_score: 0.4
confidence: "high"
source: SEC EDGAR
---

# Nukkleus dismisses Marcum as auditor, engages Gries and Associates

## Summary
- Board approved engagement of Gries & Associates as new independent auditor for FY ending Sep 30, 2023.
- Marcum LLP was dismissed on May 22, 2023; no disagreements on accounting principles or auditing scope.
- Previous material weaknesses in internal controls over financial reporting were disclosed (entity-level, segregation of duties, third-party service controls).
- Marcum's audit report for FY2022 was unqualified; no adverse opinion or modification.
- Marcum provided a letter to the SEC agreeing with the disclosures, filed as Exhibit 16.1.

## SEC filing metadata
- accession: 0001213900-23-043318
- form_type: 8-K
- cik: 0001592782
- company_name: Nukkleus Inc.
- filed_at: 2023-05-26T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.4
- calibrated_materiality_score: 0.4
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1592782/000121390023043318/0001213900-23-043318-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1592782/000121390023043318/ea179311-8k_nukkleus.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-23-043318
- JSON: https://secwatch.observer/filing/0001213900-23-043318.json
- Plain text: https://secwatch.observer/filing/0001213900-23-043318.txt

## Key facts
- Auditor Changes
  Nukkleus Inc. dismissed Marcum LLP as its auditor.
  - Action: dismissal
  - Auditor: Marcum LLP
  - Successor: Gries and Associates, LLC
  source text: In connection with the selection of Gries, the Board dismissed Marcum LLP (“Marcum”) as the Company’s independent registered public accounting firm on May 22, 2023.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1592782/000121390023043318/0001213900-23-043318-index.htm
- Auditor Changes
  Nukkleus Inc. engaged Gries and Associates, LLC as its auditor.
  - Action: engagement
  - Auditor: Gries and Associates, LLC
  source text: On May 22, 2023, the Board of Directors (the “Board”) of Nukkleus Inc. (the “Company”) approved the engagement of Gries and Associates, LLC (“Gries”) as the Company’s new independent registered public accounting firm for the fiscal year ending September 30, 2023.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1592782/000121390023043318/0001213900-23-043318-index.htm

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