{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-24-013769","form_type":"8-K","ticker":"BLMH","cik":"0001996210","company_name":"BLUM HOLDINGS, INC.","filed_at":"2024-04-29T23:59:59+00:00","discovered_at":"2026-05-14T18:03:21.384008+00:00","generated_at":"2026-06-03T05:48:10.470972+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Blum Holdings replaces auditor Marcum LLP with MATSUURA; discloses material weakness in internal controls","bullets":["Dismissed Marcum LLP effective April 23, 2024; engaged MATSUURA as new auditor same day.","Marcum's reports for FY 2023 and 2022 included going-concern explanatory paragraph.","No disagreements with Marcum; two material weaknesses cited: user access controls and untimely reconciliations.","Company restated Q2 and Q3 2023 financials due to the control deficiencies.","New auditor MATSUURA had no prior consultations with the company on accounting matters."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-24-013769","json":"https://secwatch.observer/filing/0001437749-24-013769.json","markdown":"https://secwatch.observer/filing/0001437749-24-013769.md","text":"https://secwatch.observer/filing/0001437749-24-013769.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1996210/000143774924013769/0001437749-24-013769-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1996210/000143774924013769/blmh20240422_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-03T05:48:10.470972+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":"668e0a2f3c57ecbd86189105cadfc8e29955335e","claim":"BLUM HOLDINGS, INC. engaged MATSUURA as its auditor.","evidence_excerpt":"On April 23, 2024, the Company engaged MATSUURA as its new independent registered public accountant for the fiscal year ending December 31, 2024.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1996210/000143774924013769/0001437749-24-013769-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"MATSUURA"}]},{"claim_id":"c45f559436e8bbabafa3b95e62a2d4072b0f59b0","claim":"BLUM HOLDINGS, INC. dismissed Marcum LLP as its auditor.","evidence_excerpt":"Effective April 23, 2024, Blum Holdings, Inc. (the “Company”) dismissed Marcum LLP as its independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1996210/000143774924013769/0001437749-24-013769-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Marcum LLP"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}