{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-24-111217","form_type":"8-K","ticker":"ISPR","cik":"0001948455","company_name":"Ispire Technology Inc.","filed_at":"2024-12-20T23:59:59+00:00","discovered_at":"2026-05-14T18:03:10.422077+00:00","generated_at":"2026-05-29T00:34:02.395775+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Ispire Technology reports auditor change and ongoing material weaknesses in internal controls","bullets":["Marcum LLP resigned as auditor effective Dec 16, 2024; CBIZ CPAs P.C. engaged Dec 17, 2024 for FY 2025.","Marcum's FY 2024 audit report included an explanatory paragraph for the restatement of FY 2023 financials.","Four material weaknesses identified: lack of controls for related-party assets, inventory/credit loss reserves, accounting policies, and insufficient skilled personnel.","No accounting disagreements with Marcum; the weaknesses led to restatements for periods from Dec 2022 through Mar 2024.","Auditor change results from Marcum's attest business asset sale to CBIZ; letter from Marcum filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-24-111217","json":"https://secwatch.observer/filing/0001213900-24-111217.json","markdown":"https://secwatch.observer/filing/0001213900-24-111217.md","text":"https://secwatch.observer/filing/0001213900-24-111217.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1948455/000121390024111217/0001213900-24-111217-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1948455/000121390024111217/ea0225444-8k_ispire.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-29T00:34:02.395775+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}