---
schema_version: "secwatch.filing_event.v1"
accession: "0001213900-23-062872"
form_type: "8-K"
ticker: null
cik: "0001720025"
company_name: "Allegro Merger Corp."
filed_at: "2023-08-03T23:59:59+00:00"
generated_at: "2026-06-12T08:48:22.194698+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.55
calibrated_materiality_score: 0.55
confidence: "high"
source: SEC EDGAR
---

# Allegro Merger Corp changes auditor to BF Borgers, acknowledges going concern and material weaknesses

## Summary
- Engaged BF Borgers CPA as principal accountant, replacing Malone Bailey, LLP, effective August 3, 2023.
- Malone's prior-year opinions contained a going-concern explanatory paragraph; no disagreements with Malone.
- Company disclosed material weaknesses in internal controls over financial reporting as of Dec 31, 2022.
- Audit committee approved the change; no reportable events or disagreements occurred.

## SEC filing metadata
- accession: 0001213900-23-062872
- form_type: 8-K
- cik: 0001720025
- company_name: Allegro Merger Corp.
- filed_at: 2023-08-03T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.55
- calibrated_materiality_score: 0.55
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1720025/000121390023062872/0001213900-23-062872-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1720025/000121390023062872/ea182644-8k_allegro.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-23-062872
- JSON: https://secwatch.observer/filing/0001213900-23-062872.json
- Plain text: https://secwatch.observer/filing/0001213900-23-062872.txt

## Key facts
- Auditor Changes
  Allegro Merger Corp. dismissed Malone Bailey, LLP as its auditor.
  - Action: dismissal
  - Auditor: Malone Bailey, LLP
  - Successor: BF Borgers CPA, PC
  source text: BF Borgers replaced Malone Bailey, LLP (“ Malone ”), who was dismissed as the Company’s principal accountant on the same date.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1720025/000121390023062872/0001213900-23-062872-index.htm
- Auditor Changes
  Allegro Merger Corp. engaged BF Borgers CPA, PC as its auditor.
  - Action: engagement
  - Auditor: BF Borgers CPA, PC
  source text: On August 3, 2023, Allegro Merger Corp, (the “ Company ”) engaged BF Borgers CPA, PC (“ BF Borgers ”) as its principal accountant to review the Company’s financial statements for the quarter ended September 30, 2023.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1720025/000121390023062872/0001213900-23-062872-index.htm

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