---
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"
generated_at: "2026-06-22T22:31:39.564573+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.55
calibrated_materiality_score: 0.55
confidence: "high"
source: SEC EDGAR
---

# Esports Entertainment Group changes auditor to Marcum LLP after Friedman LLP combination

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.55
- calibrated_materiality_score: 0.55
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-22-029891
- JSON: https://secwatch.observer/filing/0001493152-22-029891.json
- Plain text: https://secwatch.observer/filing/0001493152-22-029891.txt

## Key facts
- Auditor Changes
  ESPORTS ENTERTAINMENT GROUP, INC. dismissed Friedman LLP as its auditor.
  - Action: dismissal
  - Auditor: Friedman LLP
  - Successor: Marcum LLP
  source text: On October 25, 2022, the Audit Committee of the Board of Directors of the Company approved the dismissal of Friedman LLP
  evidence_url: https://www.sec.gov/Archives/edgar/data/1451448/000149315222029891/0001493152-22-029891-index.htm
- Auditor Changes
  ESPORTS ENTERTAINMENT GROUP, INC. engaged Marcum LLP as its auditor.
  - Action: engagement
  - Auditor: Marcum LLP
  source text: the engagement of Marcum LLP to serve as the independent registered public accounting firm of the Company
  evidence_url: https://www.sec.gov/Archives/edgar/data/1451448/000149315222029891/0001493152-22-029891-index.htm

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