{"schema_version":"secwatch.filing_event.v1","accession":"0001214659-25-006709","form_type":"8-K","ticker":"GPUS","cik":"0000896493","company_name":"Hyperscale Data, Inc.","filed_at":"2025-04-30T23:59:59+00:00","discovered_at":"2026-05-14T18:02:51.718206+00:00","generated_at":"2026-05-23T03:11:29.729231+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.35,"calibrated_materiality_score":0.35,"confidence":"high","headline":"Hyperscale Data dismisses Marcum LLP and engages CBIZ CPAs as new auditor","bullets":["Dismissed Marcum LLP as independent auditor on April 29, 2025; engaged CBIZ CPAs P.C. for fiscal year ending Dec 31, 2025.","Auditor change follows CBIZ CPAs' acquisition of Marcum's attest business, effective November 1, 2024.","No disagreements on accounting principles, financial disclosure, or audit scope with Marcum during FY2024, FY2023, or up to dismissal.","Marcum's reports for FY2024 and FY2023 included going-concern explanatory paragraph about substantial doubt; no adverse opinion or disclaimer.","Material weaknesses in internal control over financial reporting continue as previously reported in the 2024 Annual Report."],"urls":{"canonical":"https://secwatch.observer/filing/0001214659-25-006709","json":"https://secwatch.observer/filing/0001214659-25-006709.json","markdown":"https://secwatch.observer/filing/0001214659-25-006709.md","text":"https://secwatch.observer/filing/0001214659-25-006709.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/896493/000121465925006709/0001214659-25-006709-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/896493/000121465925006709/o4302518k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-23T03:11:29.729231+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":"842b824883e9dafb587ab05cd2e8358e0fb6b7e5","claim":"Hyperscale Data, Inc. engaged CBIZ CPAs P.C. as its auditor.","evidence_excerpt":"engaged CBIZ CPAs as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/896493/000121465925006709/0001214659-25-006709-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"},{"claim_id":"984ce8574c89425241c0f68a5d89f6a3b32d0f17","claim":"Hyperscale Data, Inc. dismissed Marcum LLP as its auditor.","evidence_excerpt":"On April 29, 2025, the Company dismissed Marcum as the Company’s independent registered accounting firm","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/896493/000121465925006709/0001214659-25-006709-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Marcum LLP"},{"label":"Successor","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"}