{"schema_version":"secwatch.filing_event.v1","accession":"0001628280-22-030748","form_type":"8-K/A","ticker":"CORZ","cik":"0001839341","company_name":"Core Scientific, Inc./tx","filed_at":"2022-11-23T23:59:59+00:00","discovered_at":"2026-05-14T18:03:52.617511+00:00","generated_at":"2026-06-21T13:36:41.803184+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.25,"calibrated_materiality_score":0.25,"confidence":"high","headline":"Core Scientific confirms Marcum as new independent auditor for FY2022 after EY dismissal","bullets":["Marcum LLP completed client acceptance procedures on Nov 22, 2022, finalizing appointment as auditor for FY2022.","EY was dismissed on Oct 24, 2022, effective upon filing of Q3 2022 10-Q.","No disagreements or reportable events existed with EY during fiscal 2020 and 2021.","Marcum was not consulted on any accounting or audit matters prior to its appointment."],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-22-030748","json":"https://secwatch.observer/filing/0001628280-22-030748.json","markdown":"https://secwatch.observer/filing/0001628280-22-030748.md","text":"https://secwatch.observer/filing/0001628280-22-030748.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1839341/000162828022030748/0001628280-22-030748-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1839341/000162828022030748/core-20221024.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-21T13:36:41.803184+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":"2b3da64ef7770a07a00e558a1bcf484e2ab4aa9c","claim":"Core Scientific, Inc./tx dismissed Ernst & Young LLP as its auditor.","evidence_excerpt":"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_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1839341/000162828022030748/0001628280-22-030748-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Ernst & Young LLP"},{"label":"Successor","value":"Marcum LLP"}],"fact_type":"auditor_change"},{"claim_id":"848d969fb34eef7cadd6ccefae73d118a00f9043","claim":"Core Scientific, Inc./tx engaged Marcum LLP as its auditor.","evidence_excerpt":"on October 24, 2022, the Audit Committee of the Company’s Board of Directors 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_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1839341/000162828022030748/0001628280-22-030748-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Marcum LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}