secwatch.observer — SEC 8-K summary
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Issuer:     Hyperscale Data, Inc. (GPUS)
CIK:        0000896493
Form:       8-K
Filed at:   2025-04-30T23:59:59+00:00
Accession:  0001214659-25-006709
Event type: other_material
Sentiment:  neutral
Materiality: 0.35
Item codes: 4.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/896493/000121465925006709/0001214659-25-006709-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/896493/000121465925006709/o4302518k.htm
  HTML page:      https://secwatch.observer/filing/0001214659-25-006709

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