---
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"
generated_at: "2026-06-21T18:54:53.578514+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# SHF Holdings dismisses Marcum LLP, appoints Elliott Davis as auditor effective Nov 14, 2022

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 4.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-22-032546
- JSON: https://secwatch.observer/filing/0001493152-22-032546.json
- Plain text: https://secwatch.observer/filing/0001493152-22-032546.txt

## Key facts
- Auditor Changes
  SHF Holdings, Inc. dismissed Marcum LLP as its auditor.
  - Action: dismissal
  - Auditor: Marcum LLP
  - Successor: Elliott Davis, PLLC
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1854963/000149315222032546/0001493152-22-032546-index.htm
- Auditor Changes
  SHF Holdings, Inc. engaged Elliott Davis, PLLC as its auditor.
  - Action: engagement
  - Auditor: Elliott Davis, PLLC
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1854963/000149315222032546/0001493152-22-032546-index.htm

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