---
schema_version: "secwatch.filing_event.v1"
accession: "0001213900-23-043506"
form_type: "8-K/A"
ticker: null
cik: "0001592782"
company_name: "Nukkleus Inc."
filed_at: "2023-05-26T23:59:59+00:00"
generated_at: "2026-06-14T13:01:33.243385+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# Nukkleus dismisses Marcum as auditor, engages Gries; cites material weaknesses

## Summary
- Board dismissed Marcum LLP as independent auditor on May 22, 2023; engaged Gries and Associates LLC for FY ending Sep 30, 2023.
- No disagreements with Marcum; previously disclosed material weaknesses in internal controls (entity-level, segregation of duties, third-party reliance).
- Material weaknesses existed as of Sep 30, 2022 audit; audit report was not adverse or qualified.
- Marcum furnished letter to SEC agreeing with disclosures (Exhibit 16.1).

## SEC filing metadata
- accession: 0001213900-23-043506
- form_type: 8-K/A
- cik: 0001592782
- company_name: Nukkleus Inc.
- filed_at: 2023-05-26T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1592782/000121390023043506/0001213900-23-043506-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1592782/000121390023043506/ea179396-8ka1_nukkleus.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-23-043506
- JSON: https://secwatch.observer/filing/0001213900-23-043506.json
- Plain text: https://secwatch.observer/filing/0001213900-23-043506.txt

## Key facts
- 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/1592782/000121390023043506/0001213900-23-043506-index.htm
- 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/1592782/000121390023043506/0001213900-23-043506-index.htm

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