{"schema_version":"secwatch.filing_event.v1","accession":"0001628280-25-031314","form_type":"8-K","ticker":"BKKT","cik":"0001820302","company_name":"Bakkt, Inc.","filed_at":"2025-06-13T23:59:59+00:00","discovered_at":"2026-05-14T18:02:49.915959+00:00","generated_at":"2026-05-19T08:56:40.938051+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Bakkt Holdings dismisses KPMG as auditor; appoints Grant Thornton LLP","bullets":["Dismissed KPMG effective June 9, 2025; FY2024 audit report was unqualified with no adverse opinion.","No disagreements with KPMG during FY2024 or through June 9, 2025 interim period.","Only reportable event was material weakness in internal controls disclosed in Q1 2024 10-Q.","Appointed Grant Thornton LLP as independent auditor for FY2025, effective June 9, 2025.","KPMG furnished a letter to the SEC, filed as Exhibit 16.1, agreeing with disclosure statements."],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-25-031314","json":"https://secwatch.observer/filing/0001628280-25-031314.json","markdown":"https://secwatch.observer/filing/0001628280-25-031314.md","text":"https://secwatch.observer/filing/0001628280-25-031314.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1820302/000162828025031314/0001628280-25-031314-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1820302/000162828025031314/bakkt-20250609.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-19T08:56:40.938051+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":"0f7442bb170a1f9bdfac910999ee44d3db56df69","claim":"Bakkt, Inc. engaged Grant Thornton LLP as its auditor.","evidence_excerpt":"The Audit Committee, on and effective as of June 9, 2025, appointed Grant Thornton LLP (\"Grant Thornton\") as the Company's independent registered public accounting firm for the Company's fiscal year ending December 31, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1820302/000162828025031314/0001628280-25-031314-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Grant Thornton LLP"}],"fact_type":"auditor_change"},{"claim_id":"a4c1ef51a20e41fe352592fe2350948004b6982c","claim":"Bakkt, Inc. dismissed KPMG LLP as its auditor.","evidence_excerpt":"Effective as of June 9, 2025, the Audit Committee dismissed KPMG LLP (\"KPMG\") as its independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1820302/000162828025031314/0001628280-25-031314-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"KPMG LLP"},{"label":"Successor","value":"Grant Thornton LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}