{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-23-053164","form_type":"8-K","ticker":"TYGO","cik":"0001855447","company_name":"TIGO ENERGY, INC.","filed_at":"2023-06-30T23:59:59+00:00","discovered_at":"2026-05-14T18:03:41.276251+00:00","generated_at":"2026-06-13T14:21:51.443991+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.35,"calibrated_materiality_score":0.35,"confidence":"high","headline":"Tigo Energy dismisses auditor Marcum, engages Deloitte & Touche effective June 28, 2023","bullets":["Audit committee dismissed Marcum LLP as independent auditor effective June 28, 2023.","Engaged Deloitte & Touche LLP as new auditor for fiscal year ending December 31, 2023.","Marcum's report on ROCG (legal predecessor) included a going concern qualification.","Material weaknesses in internal control over financial reporting were previously disclosed.","No disagreements on accounting principles or audit scope occurred during fiscal 2021–2022."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-23-053164","json":"https://secwatch.observer/filing/0001213900-23-053164.json","markdown":"https://secwatch.observer/filing/0001213900-23-053164.md","text":"https://secwatch.observer/filing/0001213900-23-053164.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1855447/000121390023053164/0001213900-23-053164-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1855447/000121390023053164/ea181195-8k_tigoenergy.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-13T14:21:51.443991+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":"624987a2f0364d1d3ecf3624462ac9ecc85c9842","claim":"TIGO ENERGY, INC. dismissed Marcum LLP as its auditor.","evidence_excerpt":"On June 28, 2023, the audit committee of the Board of Directors of the Company (the “Audit Committee”) dismissed Marcum LLP (“Marcum”), ROCG’s independent registered public accounting firm, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1855447/000121390023053164/0001213900-23-053164-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":"b1a863912388d383b09a987f3fe8253a4822b209","claim":"TIGO ENERGY, INC. engaged Deloitte & Touche LLP as its auditor.","evidence_excerpt":"On June 28, 2023, the Audit Committee approved the engagement of Deloitte & Touche LLP (“Deloitte”), effective immediately, as the Company’s independent registered public accounting firm to audit the Company’s consolidated financial statements for the fiscal year ending December 31, 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1855447/000121390023053164/0001213900-23-053164-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Deloitte & Touche LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}