---
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"
generated_at: "2026-06-07T17:25:09.319685+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# Inception Growth Acquisition dismisses Marcum, hires Adeptus as auditor

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-23-093650
- JSON: https://secwatch.observer/filing/0001213900-23-093650.json
- Plain text: https://secwatch.observer/filing/0001213900-23-093650.txt

## Key facts
- Auditor Changes
  Inception Growth Acquisition Ltd engaged Adeptus Partners, LLC as its auditor.
  - Action: engagement
  - Auditor: Adeptus Partners, LLC
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1866838/000121390023093650/0001213900-23-093650-index.htm
- Auditor Changes
  Inception Growth Acquisition Ltd dismissed Marcum LLP as its auditor.
  - Action: dismissal
  - Auditor: Marcum LLP
  - Successor: Adeptus Partners, LLC
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1866838/000121390023093650/0001213900-23-093650-index.htm

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