---
schema_version: "secwatch.filing_event.v1"
accession: "0001213900-24-034969"
form_type: "8-K"
ticker: null
cik: "0001922858"
company_name: "ECD Automotive Design, Inc."
filed_at: "2024-04-22T23:59:59+00:00"
generated_at: "2026-06-03T14:33:04.948588+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.4
calibrated_materiality_score: 0.4
confidence: "high"
source: SEC EDGAR
---

# ECD Automotive Design dismisses Marcum, re-engages BF Borgers as auditor

## Summary
- Dismissed Marcum as independent auditor on April 19, 2024; no disagreements or reportable events.
- Engaged BF Borgers as new auditor on April 18, 2024 to audit fiscal 2023 financial statements.
- BF Borgers previously audited Humble (predecessor) before the Dec 12, 2023 business combination.
- Marcum was engaged in Jan 2024 but did not complete the audit; BF Borgers takes over effective immediately.
- Marcum provided a letter attached as Exhibit 16.1 confirming agreement with the disclosure.

## SEC filing metadata
- accession: 0001213900-24-034969
- form_type: 8-K
- cik: 0001922858
- company_name: ECD Automotive Design, Inc.
- filed_at: 2024-04-22T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.4
- calibrated_materiality_score: 0.4
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1922858/000121390024034969/0001213900-24-034969-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1922858/000121390024034969/ea0204287-8k_ecdauto.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-24-034969
- JSON: https://secwatch.observer/filing/0001213900-24-034969.json
- Plain text: https://secwatch.observer/filing/0001213900-24-034969.txt

## Key facts
- Auditor Changes
  ECD Automotive Design, Inc. dismissed Marcum LLP as its auditor.
  - Action: dismissal
  - Auditor: Marcum LLP
  - Successor: BF Borgers CPA PC
  source text: On April 19, 2024, upon the approval of the Audit Committee of the Board of Directors (the "Audit Committee") of the Company, the Company dismissed Marcum as the Company’s independent registered public accounting firm.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1922858/000121390024034969/0001213900-24-034969-index.htm
- Auditor Changes
  ECD Automotive Design, Inc. engaged BF Borgers CPA PC as its auditor.
  - Action: engagement
  - Auditor: BF Borgers CPA PC
  source text: On April 18, 2024, upon the approval of the Audit Committee, the Company engaged BF Borgers as the Company's independent registered public accounting firm to audit the Financial Statements, effective immediately.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1922858/000121390024034969/0001213900-24-034969-index.htm

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