---
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"
generated_at: "2026-05-29T06:45:24.449172+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# DP Cap Acquisition Corp I dismisses auditor Marcum LLP; no replacement named

## Summary
- 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.

## SEC filing metadata
- accession: 0001477932-24-007867
- form_type: 8-K
- cik: 0001857803
- company_name: DP Cap Acquisition Corp I
- filed_at: 2024-12-06T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001477932-24-007867
- JSON: https://secwatch.observer/filing/0001477932-24-007867.json
- Plain text: https://secwatch.observer/filing/0001477932-24-007867.txt

## Key facts
- Auditor Changes
  DP Cap Acquisition Corp I dismissed Marcum LLP as its auditor.
  - Action: dismissal
  - Auditor: Marcum LLP
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1857803/000147793224007867/0001477932-24-007867-index.htm

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