{"schema_version":"secwatch.filing_event.v1","accession":"0001628280-24-009637","form_type":"8-K","ticker":"MQ","cik":"0001522540","company_name":"Marqeta, Inc.","filed_at":"2024-03-07T23:59:59+00:00","discovered_at":"2026-05-14T18:03:24.483005+00:00","generated_at":"2026-06-05T01:28:15.685087+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"Marqeta dismisses EY, appoints KPMG as auditor; cites material weaknesses","bullets":["Board audit committee dismissed EY as independent auditor effective March 1, 2024; no disagreements on accounting principles.","KPMG engaged as new auditor for fiscal year ending December 31, 2024.","Material weakness in internal control over business combination accounting reported in Q1 2023 10-Q.","Additional material weakness in IT general controls related to revenue processes reported in FY2023 10-K.","EY authorized to respond fully to KPMG inquiries on the reportable events."],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-24-009637","json":"https://secwatch.observer/filing/0001628280-24-009637.json","markdown":"https://secwatch.observer/filing/0001628280-24-009637.md","text":"https://secwatch.observer/filing/0001628280-24-009637.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1522540/000162828024009637/0001628280-24-009637-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1522540/000162828024009637/mq-20240301.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-05T01:28:15.685087+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":"40d02750613f9fedd48c0db844d90b0d8ca84a57","claim":"Marqeta, Inc. engaged KPMG LLP as its auditor.","evidence_excerpt":"On March 1, 2024, the Audit Committee approved the engagement of KPMG as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2024, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1522540/000162828024009637/0001628280-24-009637-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"KPMG LLP"}],"fact_type":"auditor_change"},{"claim_id":"bc95e730c099db1cbcfa96d9f0919d2717a4d2e3","claim":"Marqeta, Inc. dismissed Ernst & Young LLP as its auditor.","evidence_excerpt":"(a) Dismissal of Previous Independent Registered Public Accounting Firm On March 1, 2024 , the Audit Committee (the “Audit Committee”) of the Board of Directors of Marqeta, Inc. (the “Company”) dismissed Ernst & Young LLP (“EY”) as the Company's independent registered public accounting firm, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1522540/000162828024009637/0001628280-24-009637-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Ernst & Young LLP"},{"label":"Successor","value":"KPMG LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}