{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-23-077015","form_type":"8-K","ticker":"KVAC","cik":"0001889983","company_name":"Keen Vision Acquisition Corp.","filed_at":"2023-09-15T23:59:59+00:00","discovered_at":"2026-05-14T18:03:36.005233+00:00","generated_at":"2026-06-10T16:45:24.832090+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Keen Vision Acquisition Corporation dismisses auditor Marcum, appoints Adeptus Partners","bullets":["On Sept 13, 2023, Audit Committee dismissed Marcum LLP as independent registered public accounting firm.","Adeptus Partners, LLC appointed as new independent auditor effective same day.","No disagreements or reportable events occurred with Marcum during 2022 and 2021.","Marcum's prior reports expressed substantial doubt about going concern for the SPAC.","Marcum provided a letter to the SEC, attached as Exhibit 16.1, agreeing with the dismissal statements."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-23-077015","json":"https://secwatch.observer/filing/0001213900-23-077015.json","markdown":"https://secwatch.observer/filing/0001213900-23-077015.md","text":"https://secwatch.observer/filing/0001213900-23-077015.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1889983/000121390023077015/0001213900-23-077015-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1889983/000121390023077015/ea185300-8k_keenvision.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-10T16:45:24.832090+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":"cf9b650c2a00c9e6eb60c0e569d87de8a545f142","claim":"Keen Vision Acquisition Corp. dismissed Marcum LLP as its auditor.","evidence_excerpt":"On September 13, 2023, the Audit Committee (the \"Audit Committee\") of Board of Directors of Keen Vision Acquisition Corporation (the \"Company\") dismissed Marcum LLP (\"Marcum\") as the Company’s independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1889983/000121390023077015/0001213900-23-077015-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Marcum LLP"},{"label":"Successor","value":"Adeptus Partners, LLC"}],"fact_type":"auditor_change"},{"claim_id":"dfc422bd8e1e0a02ea2fdf9746b7af7534ed13fa","claim":"Keen Vision Acquisition Corp. engaged Adeptus Partners, LLC as its auditor.","evidence_excerpt":"On September 13, 2023, the Audit Committee appointed Adeptus Partners, LLC (\"Adeptus\") as the Company’s new independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1889983/000121390023077015/0001213900-23-077015-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Adeptus Partners, LLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}