{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-25-055680","form_type":"8-K","ticker":"DMNIF","cik":"0002000640","company_name":"Damon Inc.","filed_at":"2025-06-18T23:59:59+00:00","discovered_at":"2026-05-14T18:02:50.665618+00:00","generated_at":"2026-05-19T03:39:49.680466+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":"Damon Inc. replaces auditor Marcum with CBIZ CPAs after Marcum's acquisition by CBIZ","bullets":["Marcum resigned effective June 17, 2025; CBIZ CPAs appointed same day with audit committee approval.","FY 2024 audit report from Marcum included a going-concern explanatory paragraph, no adverse opinion or disclaimer.","No disagreements with Marcum; material weaknesses in internal controls over financial reporting previously identified.","No consultations with CBIZ CPAs on accounting principles or disagreements prior to engagement.","Marcum furnished a letter agreeing with the Company's statements, filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-25-055680","json":"https://secwatch.observer/filing/0001213900-25-055680.json","markdown":"https://secwatch.observer/filing/0001213900-25-055680.md","text":"https://secwatch.observer/filing/0001213900-25-055680.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2000640/000121390025055680/0001213900-25-055680-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2000640/000121390025055680/ea0246209-8k_damon.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-19T03:39:49.680466+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":"28bd509f92bc313436050f0670d7ffcc50a1b548","claim":"Marcum LLP resigned as auditor of Damon Inc..","evidence_excerpt":"on June 17, 2025, solely as a result of the acquisition, Marcum resigned as the independent registered public accounting firm of Damon Inc.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/2000640/000121390025055680/0001213900-25-055680-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Marcum LLP"},{"label":"Successor","value":"CBIZ CPAs P.C."}],"fact_type":"auditor_change"},{"claim_id":"b4f608a3405a19ec7e4b8ee13319bf9003807d8b","claim":"Damon Inc. engaged CBIZ CPAs P.C. as its auditor.","evidence_excerpt":"with the approval of the audit committee of the Company’s board of directors, CBIZ CPAs was engaged as the Company’s independent registered public accounting firm on the same date","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/2000640/000121390025055680/0001213900-25-055680-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"CBIZ CPAs P.C."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}