{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-22-036504","form_type":"8-K","ticker":"SHFS","cik":"0001854963","company_name":"SHF Holdings, Inc.","filed_at":"2022-12-23T23:59:59+00:00","discovered_at":"2026-05-14T18:03:52.776747+00:00","generated_at":"2026-06-20T23:39:09.475722+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"SHF Holdings dismisses Elliott Davis, engages Marcum LLP as new auditor","bullets":["Elliott Davis dismissed as independent auditor effective December 23, 2022.","Marcum LLP appointed as successor auditor for fiscal year ending December 31, 2022.","No disagreements or reportable events occurred during Elliott Davis's engagement from Nov 14 to Dec 23, 2022.","Elliott Davis's reports had no adverse opinion or qualification."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-22-036504","json":"https://secwatch.observer/filing/0001493152-22-036504.json","markdown":"https://secwatch.observer/filing/0001493152-22-036504.md","text":"https://secwatch.observer/filing/0001493152-22-036504.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1854963/000149315222036504/0001493152-22-036504-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1854963/000149315222036504/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-20T23:39:09.475722+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":"2de93965b82ae545ee9f583123ee699193f7f563","claim":"SHF Holdings, Inc. dismissed Elliott Davis, PLLC as its auditor.","evidence_excerpt":"dismissed Elliott Davis, PLLC (\"Elliot Davis\") as the Company's independent registered public accounting firm, effective as of December 23, 2022.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1854963/000149315222036504/0001493152-22-036504-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Elliott Davis, PLLC"},{"label":"Successor","value":"Marcum LLP"}],"fact_type":"auditor_change"},{"claim_id":"7ad4eadc9d60cc8c75f93486da1fc439ba145619","claim":"SHF Holdings, Inc. engaged Marcum LLP as its auditor.","evidence_excerpt":"approved the engagement of Marcum LLP (\"Marcum\") as the Company's independent registered public accounting firm, effective December 23, 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/1854963/000149315222036504/0001493152-22-036504-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"}