{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-24-001715","form_type":"8-K","ticker":"ABAT","cik":"0001576873","company_name":"AMERICAN BATTERY TECHNOLOGY Co","filed_at":"2024-01-08T23:59:59+00:00","discovered_at":"2026-05-14T18:03:24.675293+00:00","generated_at":"2026-06-07T02:16:58.057891+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"American Battery Technology dismisses Marcum, appoints KPMG as new auditor","bullets":["Dismissed Marcum LLP as independent auditor effective Jan 4, 2024; reports for FY2022 and FY2023 were unqualified with no disagreements.","Appointed KPMG LLP as independent auditor for fiscal year ending June 30, 2024, and interim periods.","No reportable events were noted beyond previously disclosed material weaknesses in internal control over financial reporting.","Marcum furnished a letter to the SEC dated Jan 8, 2024, confirming agreement with the company’s disclosures."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-24-001715","json":"https://secwatch.observer/filing/0001493152-24-001715.json","markdown":"https://secwatch.observer/filing/0001493152-24-001715.md","text":"https://secwatch.observer/filing/0001493152-24-001715.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1576873/000149315224001715/0001493152-24-001715-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1576873/000149315224001715/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T02:16:58.057891+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":"1778192c1a0fad43d99f4cacd0482ca72ab6e723","claim":"AMERICAN BATTERY TECHNOLOGY Co engaged KPMG LLP as its auditor.","evidence_excerpt":"anuary 4, 2024, at the direction of the Board, and upon the recommendation of the Audit Committee, the Company appointed KPMG LLP (“KPMG”) as the Company’s 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/1576873/000149315224001715/0001493152-24-001715-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"KPMG LLP"}],"fact_type":"auditor_change"},{"claim_id":"c5aa84d635649deccb4285ea86758a1f64350f5d","claim":"AMERICAN BATTERY TECHNOLOGY Co dismissed Marcum LLP as its auditor.","evidence_excerpt":"ismissal of Independent Registered Public Accounting Firm On January 4, 2024, upon the completion of a comprehensive selection process, American Battery Technology Company (the “Company”), at the direction of the Board of Directors of the Company (the “Board”), and upon the recommendation of the Audit Committee of the Board, dismissed its current independent registered public accounting firm, Marcum LLP (“Marcum”). Marcum’s reports on the Company’s consolidated financial statements for the fiscal years ended June 30, 2023 and June 30, 2022, do not contain","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1576873/000149315224001715/0001493152-24-001715-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"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"}