---
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"
generated_at: "2026-06-03T16:12:12.196720+00:00"
event_type: "litigation"
sentiment: "positive"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# 180 Life Sciences gets $1.5M from AmTrust; replaces auditor Marcum with M&K CPAs

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: litigation
- sentiment: positive
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 4.01, 8.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-24-034519
- JSON: https://secwatch.observer/filing/0001213900-24-034519.json
- Plain text: https://secwatch.observer/filing/0001213900-24-034519.txt

## Key facts
- Auditor Changes
  FORUM MARKETS Inc dismissed Marcum LLP as its auditor.
  - Action: dismissal
  - Auditor: Marcum LLP
  - Successor: M&K CPA's, PLLC
  source text: the Company dismissed Marcum LLP (“ Marcum ”) as the Company’s independent registered public accounting firm, effective immediately
  evidence_url: https://www.sec.gov/Archives/edgar/data/1690080/000121390024034519/0001213900-24-034519-index.htm
- Auditor Changes
  FORUM MARKETS Inc engaged M&K CPA's, PLLC as its auditor.
  - Action: engagement
  - Auditor: M&K CPA's, PLLC
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1690080/000121390024034519/0001213900-24-034519-index.htm

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