{"schema_version":"secwatch.filing_event.v1","accession":"0001477932-24-007867","form_type":"8-K","ticker":null,"cik":"0001857803","company_name":"DP Cap Acquisition Corp I","filed_at":"2024-12-06T23:59:59+00:00","discovered_at":"2026-05-14T18:03:10.101880+00:00","generated_at":"2026-05-29T06:45:24.449172+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"DP Cap Acquisition Corp I dismisses auditor Marcum LLP; no replacement named","bullets":["Effective Dec 3, 2024, company ended auditor relationship with Marcum LLP; board made decision.","Marcum's FY2022 and FY2023 reports included a going concern qualification.","No accounting disagreements, but material weaknesses in internal controls over complex financial instruments were identified.","No new auditor has been selected yet.","Company is a SPAC; tickers: DPCS, DPCSU, DPCSW."],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-24-007867","json":"https://secwatch.observer/filing/0001477932-24-007867.json","markdown":"https://secwatch.observer/filing/0001477932-24-007867.md","text":"https://secwatch.observer/filing/0001477932-24-007867.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1857803/000147793224007867/0001477932-24-007867-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1857803/000147793224007867/dpcs_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-29T06:45:24.449172+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":"2fc4d371df3e9530a97232daf214887525712185","claim":"DP Cap Acquisition Corp I dismissed Marcum LLP as its auditor.","evidence_excerpt":"Effective December 3, 2024, DP Cap Acquisition Corp. I (the \"Company\") ceased its client-auditor relationship between the Company and Marcum LLP (\"Marcum\"). The determination to cease the relationship was made by the Company's Board of Directors. The Company has not yet selected an auditing firm to replace Marcum.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1857803/000147793224007867/0001477932-24-007867-index.htm","confidence":0.95,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Marcum LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}