{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-22-029891","form_type":"8-K","ticker":"GMBL","cik":"0001451448","company_name":"ESPORTS ENTERTAINMENT GROUP, INC.","filed_at":"2022-10-28T23:59:59+00:00","discovered_at":"2026-05-14T18:03:50.712659+00:00","generated_at":"2026-06-22T22:31:39.564573+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"Esports Entertainment Group changes auditor to Marcum LLP after Friedman LLP combination","bullets":["Audit Committee dismissed Friedman LLP and engaged Marcum LLP as independent auditor effective Oct 25, 2022.","Friedman LLP combined with Marcum LLP effective Sep 1, 2022; no prior disagreements on accounting principles.","Friedman's reports for FY2022 and FY2021 included a going concern explanatory paragraph but no adverse opinion.","Unremediated material weaknesses in internal controls: lack of formal evaluation, period-end reporting, and IT controls."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-22-029891","json":"https://secwatch.observer/filing/0001493152-22-029891.json","markdown":"https://secwatch.observer/filing/0001493152-22-029891.md","text":"https://secwatch.observer/filing/0001493152-22-029891.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1451448/000149315222029891/0001493152-22-029891-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1451448/000149315222029891/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-22T22:31:39.564573+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":"143610e7d36d61a7b28281259c7abbb31f37d11c","claim":"ESPORTS ENTERTAINMENT GROUP, INC. dismissed Friedman LLP as its auditor.","evidence_excerpt":"On October 25, 2022, the Audit Committee of the Board of Directors of the Company approved the dismissal of Friedman LLP","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1451448/000149315222029891/0001493152-22-029891-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Friedman LLP"},{"label":"Successor","value":"Marcum LLP"}],"fact_type":"auditor_change"},{"claim_id":"5029866db89e3a82b51c1b43f3a2a378d37a3935","claim":"ESPORTS ENTERTAINMENT GROUP, INC. engaged Marcum LLP as its auditor.","evidence_excerpt":"the engagement of Marcum LLP to serve as the independent registered public accounting firm of the Company","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1451448/000149315222029891/0001493152-22-029891-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"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"}