---
schema_version: "secwatch.filing_event.v1"
accession: "0001628280-22-027303"
form_type: "8-K"
ticker: "CORZ"
cik: "0001839341"
company_name: "Core Scientific, Inc./tx"
filed_at: "2022-10-28T23:59:59+00:00"
generated_at: "2026-06-22T22:53:57.018998+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# Core Scientific dismisses EY as auditor, engages Marcum; cites material weaknesses

## Summary
- Audit committee approved Marcum LLP as independent auditor for FY 2022, subject to client acceptance.
- EY dismissed effective upon filing of Q3 2022 Form 10-Q; EY's prior reports were unqualified.
- No disagreements with EY on accounting principles or audit scope.
- Material weaknesses identified: insufficient technical accounting expertise, poor recordkeeping, segregation-of-duties deficiencies for journal entries and crypto wallets.

## SEC filing metadata
- accession: 0001628280-22-027303
- form_type: 8-K
- ticker: CORZ
- cik: 0001839341
- company_name: Core Scientific, Inc./tx
- filed_at: 2022-10-28T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1839341/000162828022027303/0001628280-22-027303-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1839341/000162828022027303/core-20221024.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001628280-22-027303
- JSON: https://secwatch.observer/filing/0001628280-22-027303.json
- Plain text: https://secwatch.observer/filing/0001628280-22-027303.txt

## Key facts
- Auditor Changes
  Core Scientific, Inc./tx dismissed Ernst & Young LLP as its auditor.
  - Action: dismissal
  - Auditor: Ernst & Young LLP
  - Successor: Marcum LLP
  source text: At the same meeting, the Audit Committee approved the dismissal of Ernst & Young LLP ("EY") as independent registered public accounting firm of the Company effective upon the date of the filing of the quarterly report on Form 10-Q for the quarter ending September 30, 2022.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1839341/000162828022027303/0001628280-22-027303-index.htm
- Auditor Changes
  Core Scientific, Inc./tx engaged Marcum LLP as its auditor.
  - Action: engagement
  - Auditor: Marcum LLP
  source text: At a meeting held on October 24, 2022, the Audit Committee of the Board of Directors of Core Scientific, Inc. (the “Company”) approved the engagement of Marcum LLP (“Marcum”) as its independent registered public accounting firm for the fiscal year ending December 31, 2022, subject to Marcum’s completion of their client acceptance procedures.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1839341/000162828022027303/0001628280-22-027303-index.htm

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