---
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"
generated_at: "2026-06-07T13:38:50.351254+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# RCF Acquisition Corp. auditor Grant Thornton resigns; Withum appointed after going concern doubt

## Summary
- 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.

## SEC filing metadata
- accession: 0001213900-23-095344
- form_type: 8-K
- cik: 0001870143
- company_name: Perception Capital Corp. IV
- filed_at: 2023-12-13T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.65
- calibrated_materiality_score: 0.65
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-23-095344
- JSON: https://secwatch.observer/filing/0001213900-23-095344.json
- Plain text: https://secwatch.observer/filing/0001213900-23-095344.txt

## Key facts
- Auditor Changes
  Grant Thornton LLP resigned as auditor of Perception Capital Corp. IV.
  - Action: resignation
  - Auditor: Grant Thornton LLP
  source text: (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_url: https://www.sec.gov/Archives/edgar/data/1870143/000121390023095344/0001213900-23-095344-index.htm

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