{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-23-045066","form_type":"8-K","ticker":"CDAQF","cik":"0001851909","company_name":"Compass Digital Acquisition Corp.","filed_at":"2023-12-15T23:59:59+00:00","discovered_at":"2026-05-14T18:03:31.055979+00:00","generated_at":"2026-06-07T12:07:04.953949+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.35,"calibrated_materiality_score":0.35,"confidence":"high","headline":"Compass Digital Acquisition dismisses Marcum, appoints Withum as auditor for FY2023","bullets":["Effective Sept 5, 2023, Board and Audit Committee dismissed Marcum LLP and engaged Withum Smith-Brown, PC.","Marcum's FY2022 audit report contained going concern uncertainty but no adverse opinion or disagreements.","No reportable events or disagreements with Marcum since engagement in 2021.","Marcum provided letter agreeing with disclosures, dated Dec 15, 2023, filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-23-045066","json":"https://secwatch.observer/filing/0001493152-23-045066.json","markdown":"https://secwatch.observer/filing/0001493152-23-045066.md","text":"https://secwatch.observer/filing/0001493152-23-045066.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1851909/000149315223045066/0001493152-23-045066-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1851909/000149315223045066/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T12:07:04.953949+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":"65011ed59098fe9748c80552060571a75e3819b7","claim":"Compass Digital Acquisition Corp. dismissed Marcum LLP as its auditor.","evidence_excerpt":"authorized dismissal of Marcum LLP (“Marcum”) and engagement of Withum Smith-Brown, PC. (“Withum”) as the new independent registered public accounting firm","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1851909/000149315223045066/0001493152-23-045066-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Marcum LLP"},{"label":"Successor","value":"Withum Smith-Brown, PC."}],"fact_type":"auditor_change"},{"claim_id":"9603f78d47c8a906908a89034e0379611fa81eb0","claim":"Compass Digital Acquisition Corp. engaged Withum Smith-Brown, PC. as its auditor.","evidence_excerpt":"the Company engaged Withum as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1851909/000149315223045066/0001493152-23-045066-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Withum Smith-Brown, PC."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}