{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-24-034519","form_type":"8-K","ticker":"FRMM","cik":"0001690080","company_name":"FORUM MARKETS Inc","filed_at":"2024-04-19T23:59:59+00:00","discovered_at":"2026-05-14T18:03:19.620098+00:00","generated_at":"2026-06-03T16:12:12.196720+00:00","sec_items":["4.01","8.01","9.01"],"event_type":"litigation","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"180 Life Sciences gets $1.5M from AmTrust; replaces auditor Marcum with M&K CPAs","bullets":["AmTrust paid $2.27M; company netted $1.5M after attorney fees for D&O coverage reimbursement.","Court ruled company is insured under both AmTrust and Freedom policies; Change in Control exclusion still disputed at trial.","Dismissed Marcum LLP as auditor; engaged M&K CPA's, PLLC for FY2024.","Marcum's audit reports had going concern uncertainty; no other disagreements or reportable events."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-24-034519","json":"https://secwatch.observer/filing/0001213900-24-034519.json","markdown":"https://secwatch.observer/filing/0001213900-24-034519.md","text":"https://secwatch.observer/filing/0001213900-24-034519.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1690080/000121390024034519/0001213900-24-034519-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1690080/000121390024034519/ea0204234-8k_180life.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-03T16:12:12.196720+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":"27ace35e45133b5659e8691e1be521fd95c6bb1b","claim":"FORUM MARKETS Inc dismissed Marcum LLP as its auditor.","evidence_excerpt":"the Company dismissed Marcum LLP (“ Marcum ”) as the Company’s independent registered public accounting firm, effective immediately","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1690080/000121390024034519/0001213900-24-034519-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Marcum LLP"},{"label":"Successor","value":"M&K CPA's, PLLC"}],"fact_type":"auditor_change"},{"claim_id":"27b1f4cf1c3f8388a6d037de80a4c2b16386c72a","claim":"FORUM MARKETS Inc engaged M&K CPA's, PLLC as its auditor.","evidence_excerpt":"the Company engaged M&K CPA’s, PLLC (“ M&K CPAs ”), as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2024, effective immediately","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1690080/000121390024034519/0001213900-24-034519-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"M&K CPA's, PLLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}