{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-25-115608","form_type":"8-K","ticker":null,"cik":"0001831978","company_name":"Newbury Street Acquisition Corp","filed_at":"2025-11-26T23:59:59+00:00","discovered_at":"2026-05-14T18:02:40.691034+00:00","generated_at":"2026-05-16T16:34:45.986764+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Marcum LLP resigns as auditor for Newbury Street Acquisition Corporation","bullets":["Marcum resigned as independent registered public accounting firm effective November 21, 2025.","No disagreements on accounting or auditing scope occurred during the two most recent fiscal years.","Material weaknesses in internal control over financial reporting were previously disclosed in 2022 and 2023 10-Ks and March 2024 10-Q.","Marcum's prior audit reports contained an explanatory paragraph regarding going concern.","Marcum's letter to the SEC, dated November 26, 2025, is filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-25-115608","json":"https://secwatch.observer/filing/0001213900-25-115608.json","markdown":"https://secwatch.observer/filing/0001213900-25-115608.md","text":"https://secwatch.observer/filing/0001213900-25-115608.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1831978/000121390025115608/0001213900-25-115608-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1831978/000121390025115608/ea0267541-8k_newbury.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T16:34:45.986764+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":"d30e4592bd40f644eb52424b4a9442e4e951a034","claim":"Marcum LLP resigned as auditor of Newbury Street Acquisition Corp.","evidence_excerpt":"On November 21, 2025, the Audit Committee of the Board of Directors of Newbury Street Acquisition Corporation (the “Company”) received a letter from Marcum LLP (“Marcum”) notifying the Company of Marcum’s resignation as the independent registered public accounting firm for the Company, effective as of the same date.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1831978/000121390025115608/0001213900-25-115608-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0000911147-26-000031","ticker":"CNTY","company_name":"CENTURY CASINOS INC /CO/","filed_at":"2026-05-28T20:11:41+00:00","headline":"Century Casinos dismisses Grant Thornton, appoints EY as new auditor; 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