{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-23-060343","form_type":"8-K","ticker":null,"cik":"0001853047","company_name":"Hudson Acquisition I Corp.","filed_at":"2023-07-28T23:59:59+00:00","discovered_at":"2026-05-14T18:03:35.783341+00:00","generated_at":"2026-06-12T23:18:48.468567+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"Hudson Acquisition I Corp. dismisses Marcum, appoints UHY as auditor","bullets":["Board dismissed Marcum LLP as independent auditor effective July 21, 2023.","Marcum's prior reports included a going concern explanatory paragraph.","No disagreements or reportable events between company and Marcum.","New auditor UHY LLP engaged for fiscal years ending Dec 31, 2022 and 2023.","No prior consultations with UHY regarding accounting principles or disagreements."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-23-060343","json":"https://secwatch.observer/filing/0001213900-23-060343.json","markdown":"https://secwatch.observer/filing/0001213900-23-060343.md","text":"https://secwatch.observer/filing/0001213900-23-060343.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1853047/000121390023060343/0001213900-23-060343-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1853047/000121390023060343/ea182396-8k_hudsonacq1.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-12T23:18:48.468567+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":"3c61b7d5da255d2c75e0aed7dab9ce5bf1b3442e","claim":"Hudson Acquisition I Corp. engaged UHY LLP as its auditor.","evidence_excerpt":"egistered Public Accounting Firm On July 21, 2023, the Board approved the engagement of UHY LLP (“UHY”) to serve as the Company’s new independent registered public accounting firm for the fiscal year ending December 31, 2022 and December","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1853047/000121390023060343/0001213900-23-060343-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"UHY LLP"}],"fact_type":"auditor_change"},{"claim_id":"c47a43034c3cc65b368160b4ffa7850478e1bc76","claim":"Hudson Acquisition I Corp. dismissed Marcum LLP as its auditor.","evidence_excerpt":"(a) Dismissal of Independent Registered Public Accounting Firm On July 21, 2023, the Board of Directors (the “Board”) of Hudson Acquisition I Corp. (“the Company”) chose to terminate the engagement of Marcum LLP (“Marcum”) which was then serving as the Company’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/1853047/000121390023060343/0001213900-23-060343-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Marcum LLP"},{"label":"Successor","value":"UHY LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}