{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-24-017597","form_type":"8-K","ticker":"TVGN","cik":"0001860871","company_name":"Tevogen Bio Holdings Inc.","filed_at":"2024-05-02T23:59:59+00:00","discovered_at":"2026-05-14T18:03:20.947877+00:00","generated_at":"2026-06-03T00:54:19.989108+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Tevogen Bio Holdings appoints KPMG as auditor, dismisses Marcum","bullets":["Audit committee appointed KPMG as independent auditor for FY2024, effective immediately.","Marcum dismissed as auditor; its prior reports contained a going-concern explanatory paragraph.","Company disclosed a material weakness in internal controls over complex financial instruments and related-party collectability.","No disagreements or reportable events with Marcum; Marcum provided a letter agreeing with disclosures.","KPMG had served as auditor for Tevogen Bio Inc. prior to the June 2023 business combination."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-24-017597","json":"https://secwatch.observer/filing/0001493152-24-017597.json","markdown":"https://secwatch.observer/filing/0001493152-24-017597.md","text":"https://secwatch.observer/filing/0001493152-24-017597.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1860871/000149315224017597/0001493152-24-017597-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1860871/000149315224017597/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-03T00:54:19.989108+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":"a3befc71f9bb2537dd37007b2c7c2cff6a6af0c0","claim":"Tevogen Bio Holdings Inc. engaged KPMG LLP as its auditor.","evidence_excerpt":"Appointment of Independent Registered Public Accounting Firm On April 29, 2024, the audit committee of the Board of Directors (the “Audit Committee”) of Tevogen Bio Holdings Inc. (the “Company”) approved the appointment of KPMG LLP (“KPMG”) as the Company’s new independent registered public accounting firm for","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1860871/000149315224017597/0001493152-24-017597-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"KPMG LLP"}]},{"claim_id":"b39afdaaac674a3887fd66bcc3596c0a627e46cd","claim":"Tevogen Bio Holdings Inc. dismissed Marcum LLP as its auditor.","evidence_excerpt":"the Audit Committee dismissed Marcum as the Company's independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1860871/000149315224017597/0001493152-24-017597-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Marcum LLP"},{"label":"Successor","value":"KPMG LLP"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}