{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-25-006509","form_type":"8-K","ticker":"TAVI","cik":"0002020385","company_name":"Tavia Acquisition Corp.","filed_at":"2025-01-24T23:59:59+00:00","discovered_at":"2026-05-14T18:03:05.807410+00:00","generated_at":"2026-05-27T12:02:48.917174+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Tavia Acquisition dismisses Marcum, hires Withum; prior audit had going concern note","bullets":["Dismissed Marcum LLP as auditor effective Jan 20, 2025; no disagreements cited.","Engaged WithumSmith+Brown PC as new auditor for fiscal year ending Dec 31, 2024.","Marcum's audit reports included an explanatory paragraph about substantial doubt as a going concern.","No reportable events or disagreements occurred during Marcum's tenure."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-25-006509","json":"https://secwatch.observer/filing/0001213900-25-006509.json","markdown":"https://secwatch.observer/filing/0001213900-25-006509.md","text":"https://secwatch.observer/filing/0001213900-25-006509.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2020385/000121390025006509/0001213900-25-006509-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2020385/000121390025006509/ea0228574-8k_tavia.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-27T12:02:48.917174+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"}