{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-23-015352","form_type":"8-K","ticker":null,"cik":"0001858028","company_name":"Nova Vision Acquisition Corp","filed_at":"2023-05-04T23:59:59+00:00","discovered_at":"2026-05-14T18:03:41.308073+00:00","generated_at":"2026-06-15T23:03:54.320160+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":"Nova Vision Acquisition Corp. dismisses Marcum LLP, appoints Malone Bailey LLP as auditor","bullets":["Effective April 26, 2023, the company dismissed Marcum LLP and engaged Malone Bailey LLP as independent auditor for FY 2023.","Marcum's audit report for FY 2022 contained no adverse opinion but included a going-concern uncertainty explanatory paragraph.","No disagreements or reportable events occurred with Marcum during the most recent fiscal year and through April 26, 2023.","Marcum LLP provided a letter to the SEC dated May 3, 2023, concurring with the disclosures, attached as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-23-015352","json":"https://secwatch.observer/filing/0001493152-23-015352.json","markdown":"https://secwatch.observer/filing/0001493152-23-015352.md","text":"https://secwatch.observer/filing/0001493152-23-015352.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1858028/000149315223015352/0001493152-23-015352-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1858028/000149315223015352/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-15T23:03:54.320160+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":"1daaf637d0c8313d8e393707fea87a4a23869e06","claim":"Nova Vision Acquisition Corp engaged Malone Bailey LLP as its auditor.","evidence_excerpt":"approved the engagement of Malone Bailey LLP as the Company’s independent registered public accounting firm for the year ending December 31, 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1858028/000149315223015352/0001493152-23-015352-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Malone Bailey LLP"}],"fact_type":"auditor_change"},{"claim_id":"91f699552fb90875f0964b5b00fdfd21cda430a8","claim":"Nova Vision Acquisition Corp dismissed Marcum LLP as its auditor.","evidence_excerpt":"Effective April 26, 2023, Nova Vision Acquisition Corp. (the “Company”) dismissed its independent auditor, Marcum LLP.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1858028/000149315223015352/0001493152-23-015352-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Marcum LLP"},{"label":"Successor","value":"Malone Bailey LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}