{"schema_version":"secwatch.filing_event.v1","accession":"0001628280-24-015827","form_type":"8-K","ticker":"SBIG","cik":"0001801602","company_name":"SpringBig Holdings, Inc.","filed_at":"2024-04-11T23:59:59+00:00","discovered_at":"2026-05-14T18:03:20.186903+00:00","generated_at":"2026-06-04T00:08:43.155430+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"SpringBig Holdings dismisses Marcum as auditor, appoints WithumSmith+Brown effective April 11, 2024","bullets":["Audit Committee approved dismissal of Marcum LLP as independent auditor on April 9, 2024, effective immediately.","Marcum's audit reports for FY 2022 and 2023 were unqualified, with no adverse opinions or modifications.","No disagreements or reportable events occurred, except previously disclosed material weaknesses in internal controls.","WithumSmith+Brown, PC appointed as new independent auditor for FY 2024, effective April 11, 2024."],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-24-015827","json":"https://secwatch.observer/filing/0001628280-24-015827.json","markdown":"https://secwatch.observer/filing/0001628280-24-015827.md","text":"https://secwatch.observer/filing/0001628280-24-015827.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1801602/000162828024015827/0001628280-24-015827-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1801602/000162828024015827/wdq-20240411.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-04T00:08:43.155430+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":"366100caad38bda401d2264e0e7da5390affd1a3","claim":"SpringBig Holdings, Inc. dismissed Marcum LLP as its auditor.","evidence_excerpt":"On April 9, 2024, the Audit Committee of SpringBig Holdings, Inc. (the “Company”) approved the dismissal of Marcum LLP (“Marcum”) as its independent registered public accounting firm, with immediate effect.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1801602/000162828024015827/0001628280-24-015827-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Marcum LLP"}],"fact_type":"auditor_change"},{"claim_id":"5a5c5cea8cdc3dda358d9e058614a79efa5b70a3","claim":"SpringBig Holdings, Inc. engaged WithumSmith+Brown, PC as its auditor.","evidence_excerpt":"On April 9, 2024, the Audit Committee of the Company approved the appointment of WithumSmith+Brown, PC (“Withum”) as the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2024.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1801602/000162828024015827/0001628280-24-015827-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"WithumSmith+Brown, PC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}