secwatch.observer — SEC 8-K summary
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Issuer:     Nukkleus Inc. (—)
CIK:        0001592782
Form:       8-K
Filed at:   2023-05-26T23:59:59+00:00
Accession:  0001213900-23-043318
Event type: other_material
Sentiment:  neutral
Materiality: 0.40
Item codes: 4.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

Nukkleus dismisses Marcum as auditor, engages Gries and Associates
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- 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.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1592782/000121390023043318/0001213900-23-043318-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1592782/000121390023043318/ea179311-8k_nukkleus.htm
  HTML page:      https://secwatch.observer/filing/0001213900-23-043318

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