---
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"
generated_at: "2026-06-20T23:39:09.475722+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.4
calibrated_materiality_score: 0.4
confidence: "high"
source: SEC EDGAR
---

# SHF Holdings dismisses Elliott Davis, engages Marcum LLP as new auditor

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.4
- calibrated_materiality_score: 0.4
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-22-036504
- JSON: https://secwatch.observer/filing/0001493152-22-036504.json
- Plain text: https://secwatch.observer/filing/0001493152-22-036504.txt

## Key facts
- Auditor Changes
  SHF Holdings, Inc. dismissed Elliott Davis, PLLC as its auditor.
  - Action: dismissal
  - Auditor: Elliott Davis, PLLC
  - Successor: Marcum LLP
  source text: dismissed Elliott Davis, PLLC ("Elliot Davis") as the Company's independent registered public accounting firm, effective as of December 23, 2022.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1854963/000149315222036504/0001493152-22-036504-index.htm
- Auditor Changes
  SHF Holdings, Inc. engaged Marcum LLP as its auditor.
  - Action: engagement
  - Auditor: Marcum LLP
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1854963/000149315222036504/0001493152-22-036504-index.htm

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