---
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"
generated_at: "2026-05-23T03:11:29.729231+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.35
calibrated_materiality_score: 0.35
confidence: "high"
source: SEC EDGAR
---

# Hyperscale Data dismisses Marcum LLP and engages CBIZ CPAs as new auditor

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.35
- calibrated_materiality_score: 0.35
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001214659-25-006709
- JSON: https://secwatch.observer/filing/0001214659-25-006709.json
- Plain text: https://secwatch.observer/filing/0001214659-25-006709.txt

## Key facts
- Auditor Changes
  Hyperscale Data, Inc. engaged CBIZ CPAs P.C. as its auditor.
  - Action: engagement
  - Auditor: CBIZ CPAs P.C.
  source text: engaged CBIZ CPAs as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025
  evidence_url: https://www.sec.gov/Archives/edgar/data/896493/000121465925006709/0001214659-25-006709-index.htm
- Auditor Changes
  Hyperscale Data, Inc. dismissed Marcum LLP as its auditor.
  - Action: dismissal
  - Auditor: Marcum LLP
  - Successor: CBIZ CPAs P.C.
  source text: On April 29, 2025, the Company dismissed Marcum as the Company’s independent registered accounting firm
  evidence_url: https://www.sec.gov/Archives/edgar/data/896493/000121465925006709/0001214659-25-006709-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.