{"schema_version":"secwatch.filing_event.v1","accession":"0001628280-23-030664","form_type":"8-K","ticker":"BETR","cik":"0001835856","company_name":"Better Home & Finance Holding Co","filed_at":"2023-08-25T23:59:59+00:00","discovered_at":"2026-05-14T18:03:35.605551+00:00","generated_at":"2026-06-11T03:38:15.043480+00:00","sec_items":["3.03","1.01","2.01","4.01","5.03"],"event_type":"m_and_a","sentiment":"neutral","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Better Home & Finance completes merger with Aurora, now trades as BETR","bullets":["Aurora domesticated to Delaware and merged with Better Holdco; combined entity renamed Better Home & Finance Holding Company.","Marcum dismissed as independent auditor; Deloitte engaged effective August 22, 2023.","Amended and restated certificate of incorporation filed; rights of security holders modified.","Class A common stock and warrants trade on Nasdaq under BETR and BETRW."],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-23-030664","json":"https://secwatch.observer/filing/0001628280-23-030664.json","markdown":"https://secwatch.observer/filing/0001628280-23-030664.md","text":"https://secwatch.observer/filing/0001628280-23-030664.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1835856/000162828023030664/0001628280-23-030664-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1835856/000162828023030664/betr-20230821.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-11T03:38:15.043480+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":"3856c95203f993d96664e69517e5a29ebdac73b0","claim":"Better Home & Finance Holding Co dismissed Marcum LLP as its auditor.","evidence_excerpt":"On August 22, 2023, the Audit Committee dismissed Marcum LLP (“Marcum”), the Company’s independent registered public accounting firm prior to consummation of the Business Combination, 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/1835856/000162828023030664/0001628280-23-030664-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Marcum LLP"},{"label":"Successor","value":"Deloitte & Touche LLP"}],"fact_type":"auditor_change"},{"claim_id":"d09debe7224e837923a2826443fc9cf5d65bd885","claim":"Better Home & Finance Holding Co engaged Deloitte & Touche LLP as its auditor.","evidence_excerpt":"On August 22, 2023, the Audit Committee approved the engagement of Deloitte & Touche LLP (“Deloitte”) 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/1835856/000162828023030664/0001628280-23-030664-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Deloitte & Touche LLP"}],"fact_type":"auditor_change"},{"claim_id":"0e101352dcbaa832e98b5f28580a3e11ff9f4374","claim":"Better Home & Finance Holding Co: The Company filed an amended and restated certificate of incorporation following the Domestication on August 21, 2023, immediately prior to the Business Combination (effective 2023-08-21).","evidence_excerpt":"Following the Domestication on August 21, 2023, immediately prior to the consummation of the Business Combination, the Company filed the Amended and Restated Certificate of Incorporation with the Secretary of State of the State of Delaware.","evidence_source":"SEC 8-K Item 5.03/5.05/5.06","evidence_url":"https://www.sec.gov/Archives/edgar/data/1835856/000162828023030664/0001628280-23-030664-index.htm","confidence":0.9,"family_label":"Governance Changes","details":[{"label":"Change","value":"charter amendment"},{"label":"Effective","value":"2023-08-21"}],"fact_type":"governance_change"},{"claim_id":"32a32ededb859c9953c1c30131b4d4297d62b910","claim":"Better Home & Finance Holding Co: The Company adopted new Bylaws (included as Exhibit 3.2) effective upon the Domestication on August 21, 2023 (effective 2023-08-21).","evidence_excerpt":"Copies of the Amended and Restated Certificate of Incorporation and the Bylaws are included as Exhibit 3.1 and 3.2, respectively, to this Report and are incorporated herein by reference.","evidence_source":"SEC 8-K Item 5.03/5.05/5.06","evidence_url":"https://www.sec.gov/Archives/edgar/data/1835856/000162828023030664/0001628280-23-030664-index.htm","confidence":0.7,"family_label":"Governance Changes","details":[{"label":"Change","value":"bylaw amendment"},{"label":"Effective","value":"2023-08-21"}],"fact_type":"governance_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}