{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-22-032546","form_type":"8-K","ticker":"SHFS","cik":"0001854963","company_name":"SHF Holdings, Inc.","filed_at":"2022-11-15T23:59:59+00:00","discovered_at":"2026-05-14T18:03:52.776132+00:00","generated_at":"2026-06-21T18:54:53.578514+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"SHF Holdings dismisses Marcum LLP, appoints Elliott Davis as auditor effective Nov 14, 2022","bullets":["Marcum LLP dismissed as independent auditor on Nov 8, 2022, effective after Q3 2022 10-Q filing.","Marcum's audit report for FY2021 had no adverse opinion, disagreements, or reportable events.","Audit Committee approved Elliott Davis, PLLC as new auditor for FY2022, effective Nov 14, 2022.","Company requested Marcum provide letter to SEC; will file as exhibit by amendment."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-22-032546","json":"https://secwatch.observer/filing/0001493152-22-032546.json","markdown":"https://secwatch.observer/filing/0001493152-22-032546.md","text":"https://secwatch.observer/filing/0001493152-22-032546.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1854963/000149315222032546/0001493152-22-032546-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1854963/000149315222032546/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-21T18:54:53.578514+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":"6cdcd026fcb58901f7cd5676995843035474cf5c","claim":"SHF Holdings, Inc. dismissed Marcum LLP as its auditor.","evidence_excerpt":"On November 8, 2022, the Audit Committee of the board of directors (the “Audit Committee”) of SHF Holdings, Inc. (the “Company”), dismissed Marcum LLP (“Marcum”) as the Company’s independent registered public accounting firm, effective as of November 14, 2022, following the filing of the Company’s Form 10-Q for the quarter ended September 30, 2022.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1854963/000149315222032546/0001493152-22-032546-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Marcum LLP"},{"label":"Successor","value":"Elliott Davis, PLLC"}],"fact_type":"auditor_change"},{"claim_id":"e2405b639fd2ba3a72ba9a6376bf0b4662a3e868","claim":"SHF Holdings, Inc. engaged Elliott Davis, PLLC as its auditor.","evidence_excerpt":"On November 8, 2022, the Audit Committee approved the engagement of Elliott Davis, PLLC (“Elliot Davis”) as the Company’s independent registered public accounting firm, effective November 14, 2022, to audit the Company’s consolidated financial statements for the year ending December 31, 2022.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1854963/000149315222032546/0001493152-22-032546-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Elliott Davis, PLLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}