---
schema_version: "secwatch.filing_event.v1"
accession: "0001213900-25-015331"
form_type: "8-K"
ticker: null
cik: "0001835972"
company_name: "iLearningEngines, Inc."
filed_at: "2025-02-19T23:59:59+00:00"
generated_at: "2026-05-26T12:25:44.988859+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.98
calibrated_materiality_score: 0.98
confidence: "high"
source: SEC EDGAR
---

# iLearningEngines auditor resigns, prior financials unreliable; all employees except restructuring officer terminated

## Summary
- Marcum LLP resigned as independent auditor; previously concluded FY2023 and FY2022 financials should no longer be relied upon.
- Material weaknesses in internal controls over financial reporting (corporate governance, statutory compliance, IT controls).
- CEO Thomas Oliver stepped down to Chief Business Officer; Bonnie-Jeanne Gerety appointed Interim CEO and continues as Interim CFO.
- On Feb 14, 2025, Board terminated all employees and executive officers except Chief Restructuring Officer Winston Mar amid Chapter 11 bankruptcy.
- Company expects shareholders could experience significant or complete loss on investment pending bankruptcy outcome.

## SEC filing metadata
- accession: 0001213900-25-015331
- form_type: 8-K
- cik: 0001835972
- company_name: iLearningEngines, Inc.
- filed_at: 2025-02-19T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.98
- calibrated_materiality_score: 0.98
- confidence: high
- sec_items: 4.01, 3.04, 5.02, 7.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1835972/000121390025015331/0001213900-25-015331-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1835972/000121390025015331/ea0231523-8k_ilearning.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-25-015331
- JSON: https://secwatch.observer/filing/0001213900-25-015331.json
- Plain text: https://secwatch.observer/filing/0001213900-25-015331.txt

## Key facts
- Auditor Changes
  Marcum LLP resigned as auditor of iLearningEngines, Inc..
  - Action: resignation
  - Auditor: Marcum LLP
  source text: On February 13, 2025 (the “Resignation Date”), iLearningEngines, Inc. (the “Company”) received notice from Marcum LLP (the “Former Auditor”) that it resigned as the Company’s independent registered public accounting firm effective as of the Resignation Date.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1835972/000121390025015331/0001213900-25-015331-index.htm
- Executive change
  Thomas Oliver was terminated as Chief Business Officer at iLearningEngines, Inc..
  - Action: terminated
  - Role: Chief Business Officer
  source text: On February 14, 2025, in connection with the Company’s ongoing bankruptcy cases, the Board made the decision to terminate all Company employees, including all executive officers except for Winston Mar of CR3 Partners, the Company’s Chief Restructuring Officer.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1835972/000121390025015331/0001213900-25-015331-index.htm
- Executive change
  Thomas Oliver changed role as Chief Business Officer at iLearningEngines, Inc..
  - Action: assumed
  - Role: Chief Business Officer
  source text: On February 12, 2025, Mr. Thomas Oliver stepped down as the Company’s Interim Chief Executive Officer and assumed the role of Chief Business Officer with the Company.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1835972/000121390025015331/0001213900-25-015331-index.htm
- Executive change
  Bonnie-Jeanne Gerety was appointed as Interim Chief Executive Officer at iLearningEngines, Inc..
  - Action: appointed
  - Role: Interim Chief Executive Officer
  source text: On the same day, the Board of Directors (the “Board”) of the Company appointed Bonnie-Jeanne Gerety as Interim Chief Executive Officer.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1835972/000121390025015331/0001213900-25-015331-index.htm
- Executive change
  Bonnie-Jeanne Gerety was terminated as Interim Chief Executive Officer at iLearningEngines, Inc..
  - Action: terminated
  - Role: Interim Chief Executive Officer
  source text: On February 14, 2025, in connection with the Company’s ongoing bankruptcy cases, the Board made the decision to terminate all Company employees, including all executive officers except for Winston Mar of CR3 Partners, the Company’s Chief Restructuring Officer.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1835972/000121390025015331/0001213900-25-015331-index.htm

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