{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-25-040646","form_type":"8-K","ticker":"BYNO","cik":"0001801417","company_name":"byNordic Acquisition Corp","filed_at":"2025-05-07T23:59:59+00:00","discovered_at":"2026-05-14T18:02:49.769542+00:00","generated_at":"2026-05-22T08:41:54.558600+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"byNordic Acquisition dismisses Marcum, engages CBIZ CPAs as new auditor","bullets":["Marcum dismissed as auditor effective May 2, 2025; CBIZ CPAs engaged for FY 2025.","Change follows CBIZ's acquisition of Marcum's attest business on November 1, 2024.","No disagreements or reportable events between company and Marcum in recent fiscal years.","Prior audit reports included a going-concern explanatory paragraph and material weakness in internal controls over deferred contingent transaction costs."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-25-040646","json":"https://secwatch.observer/filing/0001213900-25-040646.json","markdown":"https://secwatch.observer/filing/0001213900-25-040646.md","text":"https://secwatch.observer/filing/0001213900-25-040646.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1801417/000121390025040646/0001213900-25-040646-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1801417/000121390025040646/ea0241173-8k_bynordic.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-22T08:41:54.558600+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"}