{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-24-025138","form_type":"8-K","ticker":"IPM","cik":"0001355839","company_name":"INTELLIGENT PROTECTION MANAGEMENT CORP.","filed_at":"2024-03-22T23:59:59+00:00","discovered_at":"2026-05-14T18:03:23.934913+00:00","generated_at":"2026-06-04T08:59:37.776335+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.35,"calibrated_materiality_score":0.35,"confidence":"high","headline":"Paltalk dismisses Marcum LLP as auditor, appoints Grassi & Co. for FY 2024","bullets":["Audit Committee dismissed Marcum LLP as independent auditor effective March 18, 2024.","Marcum's reports for FY 2022 and 2023 contained no adverse opinion or disclaimer.","No disagreements or reportable events occurred during the two most recent fiscal years and subsequent interim period.","Grassi & Co., CPAs, P.C. appointed as new independent registered public accounting firm for FY 2024."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-24-025138","json":"https://secwatch.observer/filing/0001213900-24-025138.json","markdown":"https://secwatch.observer/filing/0001213900-24-025138.md","text":"https://secwatch.observer/filing/0001213900-24-025138.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1355839/000121390024025138/0001213900-24-025138-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1355839/000121390024025138/ea0201670-8k_paltalk.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-04T08:59:37.776335+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":"4185e35d0c2655d1315bfb1454696fb1b00d0e87","claim":"INTELLIGENT PROTECTION MANAGEMENT CORP. engaged Grassi & Co., CPAs, P.C. as its auditor.","evidence_excerpt":"(b) Appointment of New Independent Registered Public Accounting Firm On March 18, 2024, the Committee approved the engagement of Grassi & Co., CPAs, P.C. (“ Grassi ”) as the Company’s independent registered","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1355839/000121390024025138/0001213900-24-025138-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Grassi & Co., CPAs, P.C."}],"fact_type":"auditor_change"},{"claim_id":"a9a437434696f646b257d13fe545c2fb116a4941","claim":"INTELLIGENT PROTECTION MANAGEMENT CORP. dismissed Marcum LLP as its auditor.","evidence_excerpt":"(a) Dismissal of Previous Independent Registered Public Accounting Firm On March 18, 2024, the Audit Committee (the “ Committee ”) of the Board of Directors of Paltalk, Inc. (the “ Company ”) approved the dismissal of Marcum LLP (“ Marcum ”) as the Company’s independent registered public accounting","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1355839/000121390024025138/0001213900-24-025138-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Marcum LLP"},{"label":"Successor","value":"Grassi & Co., CPAs, P.C."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}