{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-23-095344","form_type":"8-K","ticker":null,"cik":"0001870143","company_name":"Perception Capital Corp. IV","filed_at":"2023-12-13T23:59:59+00:00","discovered_at":"2026-05-14T18:03:31.216804+00:00","generated_at":"2026-06-07T13:38:50.351254+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"RCF Acquisition Corp. auditor Grant Thornton resigns; Withum appointed after going concern doubt","bullets":["GT resigned as independent auditor on Nov 14, 2023, declining re-appointment for fiscal year 2023.","GT's 2021/2022 reports included an explanatory paragraph about substantial doubt on going concern.","Audit committee engaged WithumSmith+Brown as new auditor on Dec 13, 2023; no prior disagreements or reportable events.","Withum will audit 2022 and 2023 financial statements; GT's consent will not be used in future filings."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-23-095344","json":"https://secwatch.observer/filing/0001213900-23-095344.json","markdown":"https://secwatch.observer/filing/0001213900-23-095344.md","text":"https://secwatch.observer/filing/0001213900-23-095344.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1870143/000121390023095344/0001213900-23-095344-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1870143/000121390023095344/ea189926-8k_rcfacq.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T13:38:50.351254+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":"4604c8e2fcc734cc729fea9d26e7b946a291f61d","claim":"Grant Thornton LLP resigned as auditor of Perception Capital Corp. IV.","evidence_excerpt":"(a) Resignation of Independent Registered Public Accounting Firm On November 14, 2023, Grant Thornton LLP (“GT”) notified the Audit Committee of the Board of Directors (the “Audit Committee”) of RCF Acquisition Corp.’s (the “Company”)","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1870143/000121390023095344/0001213900-23-095344-index.htm","confidence":0.95,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Grant Thornton LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}