---
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"
generated_at: "2026-06-05T17:30:35.556958+00:00"
event_type: "other"
sentiment: "neutral"
materiality_score: 0.25
calibrated_materiality_score: 0.25
confidence: "high"
source: SEC EDGAR
---

# TruGolf Holdings dismisses MaloneBailey, engages Haynie as new independent auditor

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other
- sentiment: neutral
- materiality_score: 0.25
- calibrated_materiality_score: 0.25
- confidence: high
- sec_items: 4.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-24-007660
- JSON: https://secwatch.observer/filing/0001493152-24-007660.json
- Plain text: https://secwatch.observer/filing/0001493152-24-007660.txt

## Key facts
- Auditor Changes
  TruGolf Holdings, Inc. engaged Haynie & Company as its auditor.
  - Action: engagement
  - Auditor: Haynie & Company
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1857086/000149315224007660/0001493152-24-007660-index.htm
- Auditor Changes
  TruGolf Holdings, Inc. engaged CohnReznick LLP as its auditor.
  - Action: engagement
  - Auditor: CohnReznick LLP
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1857086/000149315224007660/0001493152-24-007660-index.htm
- Auditor Changes
  TruGolf Holdings, Inc. dismissed MaloneBailey, LLP as its auditor.
  - Action: dismissal
  - Auditor: MaloneBailey, LLP
  - Successor: Haynie & Company
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1857086/000149315224007660/0001493152-24-007660-index.htm

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