{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-25-072069","form_type":"8-K","ticker":"ASCBF","cik":"0001876716","company_name":"ASPAC II Acquisition Corp.","filed_at":"2025-08-05T23:59:59+00:00","discovered_at":"2026-05-14T18:02:45.481009+00:00","generated_at":"2026-05-17T21:03:18.262245+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"SPAC II Acquisition dismisses Marcum Asia, appoints FundCertify as new auditor","bullets":["Audit committee approved dismissal of Marcum Asia and engagement of FundCertify on Aug 5, 2025.","No disagreements or reportable events with Marcum Asia during FY2023, FY2024, and through Aug 5, 2025.","Marcum Asia's reports for FY2023 and FY2024 included a going concern explanatory paragraph.","FundCertify will re-audit FY2023 and FY2024 financials and review first three quarters of 2025."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-25-072069","json":"https://secwatch.observer/filing/0001213900-25-072069.json","markdown":"https://secwatch.observer/filing/0001213900-25-072069.md","text":"https://secwatch.observer/filing/0001213900-25-072069.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1876716/000121390025072069/0001213900-25-072069-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1876716/000121390025072069/ea0251827-8k_aspac2.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T21:03:18.262245+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":"140f64e0b6654d577e4bd530c9b93f0f6f8742d0","claim":"ASPAC II Acquisition Corp. dismissed Marcum Asia CPAs LLP as its auditor.","evidence_excerpt":"On August 5, 2025, A SPAC II Acquisition Corp. (the “Company”) dismissed Marcum Asia CPAs LLP (“MarcumAsia”) as its independent registered public accountants and engaged FundCertify CPA Professional Corporation(“FundCertify”) as its independent registered public accountants.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1876716/000121390025072069/0001213900-25-072069-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Marcum Asia CPAs LLP"}],"fact_type":"auditor_change"},{"claim_id":"1f26a6f4998adbcd634334e5b06f2cf3d420f4c8","claim":"ASPAC II Acquisition Corp. engaged FundCertify CPA Professional Corporation as its auditor.","evidence_excerpt":"On August 5, 2025, the Company engaged FundCertify as the Company’s new independent registered public accounting firm effective upon the termination of MarcumAsia.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1876716/000121390025072069/0001213900-25-072069-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"FundCertify CPA Professional Corporation"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}