{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-24-036685","form_type":"8-K","ticker":"ABTC","cik":"0001755953","company_name":"American Bitcoin Corp.","filed_at":"2024-04-26T23:59:59+00:00","discovered_at":"2026-05-14T18:03:19.909181+00:00","generated_at":"2026-06-03T06:36:02.518712+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Gryphon Digital Mining dismisses auditor Marcum, engages RBSM","bullets":["Marcum LLP dismissed as independent auditor on April 26, 2024; no disagreements with prior reports.","Marcum's 2023 and 2022 audit reports included a going-concern explanatory paragraph.","Material weaknesses in internal control over financial reporting identified in prior years.","RBSM LLP engaged as new auditor for fiscal 2024; previously served as auditor of Ivy Crypto pre-merger.","Change approved by Audit Committee and Board; RBSM not consulted on any accounting issues prior to engagement."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-24-036685","json":"https://secwatch.observer/filing/0001213900-24-036685.json","markdown":"https://secwatch.observer/filing/0001213900-24-036685.md","text":"https://secwatch.observer/filing/0001213900-24-036685.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1755953/000121390024036685/0001213900-24-036685-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1755953/000121390024036685/ea0204727-8k_gryphon.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-03T06:36:02.518712+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":"393b8b0dfc8a45facebe09c2784a1034056fce9c","claim":"American Bitcoin Corp. engaged RBSM LLP as its auditor.","evidence_excerpt":"On April 26, 2024, as recommended and approved by the Committee and the Board, the Company engaged RBSM LLP (\"RBSM\") as the Company's independent public accounting firm","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1755953/000121390024036685/0001213900-24-036685-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"RBSM LLP"}]},{"claim_id":"ff14625d1df2b87432fa89d70533ea72c3f1c4cd","claim":"American Bitcoin Corp. dismissed Marcum LLP as its auditor.","evidence_excerpt":"On April 26, 2024 (the \"Dismissal Date\"), the Company dismissed Marcum LLP (\"Marcum\") as the independent registered public accounting firm for the Company.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1755953/000121390024036685/0001213900-24-036685-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Marcum LLP"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}