{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-24-007660","form_type":"8-K","ticker":"TRUG","cik":"0001857086","company_name":"TruGolf Holdings, Inc.","filed_at":"2024-02-23T23:59:59+00:00","discovered_at":"2026-05-14T18:03:26.063649+00:00","generated_at":"2026-06-05T17:30:35.556958+00:00","sec_items":["4.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.25,"calibrated_materiality_score":0.25,"confidence":"high","headline":"TruGolf Holdings dismisses MaloneBailey, engages Haynie as new independent auditor","bullets":["Dismissed MaloneBailey as auditor on Feb 19, 2024; engaged Haynie & Company to audit FY ending Dec 31, 2023.","MaloneBailey's prior reports included a going concern explanatory paragraph for liquidity issues.","No disagreements or reportable events with MaloneBailey, CohnReznick, or Daszkal.","CohnReznick dismissed Feb 2, 2024; Daszkal was predecessor combined into CohnReznick.","Letters from each former auditor filed as exhibits."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-24-007660","json":"https://secwatch.observer/filing/0001493152-24-007660.json","markdown":"https://secwatch.observer/filing/0001493152-24-007660.md","text":"https://secwatch.observer/filing/0001493152-24-007660.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1857086/000149315224007660/0001493152-24-007660-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1857086/000149315224007660/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-05T17:30:35.556958+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":"18d6c5814016ddd51f95a2997889ff4acd7ed501","claim":"TruGolf Holdings, Inc. engaged Haynie & Company as its auditor.","evidence_excerpt":"On February 19, 2024, the Audit Committee of the Board of Directors of TruGolf Holdings, Inc. (\"Company\") approved the engagement of Haynie & Company (\"Haynie\") as independent registered public accounting firm to audit the Company’s consolidated financial statements 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/1857086/000149315224007660/0001493152-24-007660-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Haynie & Company"}],"fact_type":"auditor_change"},{"claim_id":"21819b9cd98848e95b229b3d6fd98283a9eab45b","claim":"TruGolf Holdings, Inc. engaged CohnReznick LLP as its auditor.","evidence_excerpt":"On April 5, 2023, TruGolf Inc. engaged CohnReznick to serve as its independent registered public accounting firm for the fiscal year ended December 31, 2022.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1857086/000149315224007660/0001493152-24-007660-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"CohnReznick LLP"}],"fact_type":"auditor_change"},{"claim_id":"67ef202ae37c4f08dc5f347a5b6ab3b5cda32482","claim":"TruGolf Holdings, Inc. dismissed MaloneBailey, LLP as its auditor.","evidence_excerpt":"MaloneBailey, LLP (\"MaloneBailey\"), the Company’s independent registered public accounting firm prior to the Business Combination (completed on January 31, 2024) was dismissed on February 19, 2024.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1857086/000149315224007660/0001493152-24-007660-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"MaloneBailey, LLP"},{"label":"Successor","value":"Haynie & Company"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}