---
schema_version: "secwatch.filing_event.v1"
accession: "0001493152-24-010367"
form_type: "8-K"
ticker: null
cik: "0001883788"
company_name: "DIH HOLDING US, INC."
filed_at: "2024-03-18T23:59:59+00:00"
generated_at: "2026-06-04T15:56:04.341394+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# DIH Holding US dismisses Marcum LLP, appoints BDO AG as new independent auditor

## Summary
- Marcum LLP dismissed as auditor effective March 12, 2024; had served from May 2022.
- Audit Committee engaged BDO AG as successor independent registered public accounting firm same day.
- Marcum's 2022 audit report contained going-concern explanatory paragraph; no adverse opinions or disagreements.
- Material weakness in internal controls over financial reporting previously disclosed for FY 2022.

## SEC filing metadata
- accession: 0001493152-24-010367
- form_type: 8-K
- cik: 0001883788
- company_name: DIH HOLDING US, INC.
- filed_at: 2024-03-18T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.65
- calibrated_materiality_score: 0.65
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1883788/000149315224010367/0001493152-24-010367-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1883788/000149315224010367/form8-k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-24-010367
- JSON: https://secwatch.observer/filing/0001493152-24-010367.json
- Plain text: https://secwatch.observer/filing/0001493152-24-010367.txt

## Key facts
- Auditor Changes
  DIH HOLDING US, INC. engaged BDO AG as its auditor.
  - Action: engagement
  - Auditor: BDO AG
  source text: On March 12, 2024, the Audit Committee engaged BDO AG ("BDO") as its new independent registered public accounting firm.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1883788/000149315224010367/0001493152-24-010367-index.htm
- Auditor Changes
  DIH HOLDING US, INC. dismissed Marcum LLP as its auditor.
  - Action: dismissal
  - Auditor: Marcum LLP
  - Successor: BDO AG
  source text: On March 12, 2024, the Audit Committee of the Board of Directors (the "Audit Committee") of DIH Holding US, Inc., a Delaware corporation (the "Company") dismissed Marcum LLP ("Marcum") as the Company’s independent registered public accounting firm.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1883788/000149315224010367/0001493152-24-010367-index.htm

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