{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-23-093650","form_type":"8-K","ticker":"IGTA","cik":"0001866838","company_name":"Inception Growth Acquisition Ltd","filed_at":"2023-12-06T23:59:59+00:00","discovered_at":"2026-05-14T18:03:31.198529+00:00","generated_at":"2026-06-07T17:25:09.319685+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":"Inception Growth Acquisition dismisses Marcum, hires Adeptus as auditor","bullets":["Marcum dismissed and Adeptus engaged as independent auditor effective Dec 1, 2023 for FY ending Dec 31, 2023.","No disagreements with Marcum on accounting principles or audit scope in FY2022 or interim period through Dec 1, 2023.","Marcum's 2022 audit report included going-concern uncertainty; no reportable events occurred.","Adeptus was not previously consulted on any accounting or audit matters before engagement."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-23-093650","json":"https://secwatch.observer/filing/0001213900-23-093650.json","markdown":"https://secwatch.observer/filing/0001213900-23-093650.md","text":"https://secwatch.observer/filing/0001213900-23-093650.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1866838/000121390023093650/0001213900-23-093650-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1866838/000121390023093650/ea189555-8k_inception.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T17:25:09.319685+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":"8dd095e4b30f032e8773811b72f2f1487c20daf1","claim":"Inception Growth Acquisition Ltd engaged Adeptus Partners, LLC as its auditor.","evidence_excerpt":"On December 1, 2023, the Audit Committee engaged Adeptus as the Company's independent registered public accounting firm for the fiscal year ending December 31, 2023, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1866838/000121390023093650/0001213900-23-093650-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Adeptus Partners, LLC"}],"fact_type":"auditor_change"},{"claim_id":"d22a7511cc78109677eefdfcd43d4ee12dccb1e2","claim":"Inception Growth Acquisition Ltd dismissed Marcum LLP as its auditor.","evidence_excerpt":"a) Dismissal of Independent Registered Public Accounting Firm. On December 1, 2023, the Audit Committee of the Board of Directors (the “ Audit Committee ”) of Inception Growth Acquisition Limited (the “ Company ”) dismissed Marcum LLP (“ Marcum ”) and engaged Adeptus Partners, LLC (“ Adeptus ”) to serve as the independent registered public accounting firm of the Company for the fiscal year ending","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1866838/000121390023093650/0001213900-23-093650-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"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}