---
schema_version: "secwatch.filing_event.v1"
accession: "0001213900-23-093651"
form_type: "8-K"
ticker: null
cik: "0001854583"
company_name: "Collective Audience, Inc."
filed_at: "2023-12-06T23:59:59+00:00"
generated_at: "2026-06-07T17:23:55.779734+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.25
calibrated_materiality_score: 0.25
confidence: "high"
source: SEC EDGAR
---

# Collective Audience dismisses BDO as auditor, engages Frazier & Deeter after business combination

## Summary
- BDO USA dismissed as independent auditor effective Dec 1, 2023, due to completion of business combination.
- BDO's audit reports on FY 2022 and 2021 contained no adverse opinion except substantial doubt about going concern.
- No disagreements or reportable events with BDO during the engagement period.
- Frazier & Deeter engaged to audit 2023 financial statements; previously served as auditor of acquired DLQ.

## SEC filing metadata
- accession: 0001213900-23-093651
- form_type: 8-K
- cik: 0001854583
- company_name: Collective Audience, Inc.
- filed_at: 2023-12-06T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.25
- calibrated_materiality_score: 0.25
- confidence: high
- sec_items: 4.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1854583/000121390023093651/0001213900-23-093651-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1854583/000121390023093651/ea188541-8k_collective.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-23-093651
- JSON: https://secwatch.observer/filing/0001213900-23-093651.json
- Plain text: https://secwatch.observer/filing/0001213900-23-093651.txt

## Key facts
- Auditor Changes
  Collective Audience, Inc. dismissed BDO USA, LLP as its auditor.
  - Action: dismissal
  - Auditor: BDO USA, LLP
  - Successor: Frazier & Deeter, LLC
  source text: On December 1, 2023, BDO USA, LLP (“BDO”), Collective Audience, Inc.’s (f.k.a. Abri SPAC I, Inc., a Delaware corporation) (the “Company”) independent registered public accounting firm prior to the Business Combination (as defined below), was informed that it would be dismissed as the Company’s independent registered public accounting firm, as a result of the completion of the Quarterly Report on Form 10-Q
  evidence_url: https://www.sec.gov/Archives/edgar/data/1854583/000121390023093651/0001213900-23-093651-index.htm
- Auditor Changes
  Collective Audience, Inc. engaged Frazier & Deeter, LLC as its auditor.
  - Action: engagement
  - Auditor: Frazier & Deeter, LLC
  source text: the Company approved the engagement of Frazier & Deeter, LLC (“FD”) as the Company’s independent registered public accounting firm to audit the Company’s consolidated financial statements for the remainder of year ending December 31, 2023
  evidence_url: https://www.sec.gov/Archives/edgar/data/1854583/000121390023093651/0001213900-23-093651-index.htm

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