{"schema_version":"secwatch.filing_event.v1","accession":"0001641172-25-011706","form_type":"8-K","ticker":"WINV","cik":"0001854463","company_name":"WinVest Acquisition Corp.","filed_at":"2025-05-20T23:59:59+00:00","discovered_at":"2026-05-14T18:02:50.176028+00:00","generated_at":"2026-05-21T00:27:16.637717+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"WinVest Acquisition Corp. replaces Marcum with CBIZ as auditor effective May 14, 2025","bullets":["Marcum resigned as auditor on May 14, 2025, after acquisition by CBIZ; Audit Committee approved resignation.","Marcum's audit reports for FY 2024 and 2023 included a going concern explanatory paragraph about substantial doubt.","No disagreements, but material weaknesses reported in internal control over trust account funds, compliance, and tax filing.","CBIZ engaged as new independent auditor for fiscal year ending Dec 31, 2025, approved by Audit Committee.","No prior consultations with CBIZ on accounting principles or audit matters before engagement."],"urls":{"canonical":"https://secwatch.observer/filing/0001641172-25-011706","json":"https://secwatch.observer/filing/0001641172-25-011706.json","markdown":"https://secwatch.observer/filing/0001641172-25-011706.md","text":"https://secwatch.observer/filing/0001641172-25-011706.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1854463/000164117225011706/0001641172-25-011706-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1854463/000164117225011706/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-21T00:27:16.637717+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":"80e5766ee5cc8dd166ea07de7a07ad017891da72","claim":"Marcum LLP resigned as auditor of WinVest Acquisition Corp..","evidence_excerpt":"On May 14, 2025, the Company was notified by Marcum that Marcum resigned as the Company's independent registered public accounting firm as a result of such acquisition, and the Company's Audit Committee approved the resignation.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1854463/000164117225011706/0001641172-25-011706-index.htm","confidence":0.95,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Marcum LLP"}],"fact_type":"auditor_change"},{"claim_id":"865bfcfe1765c22aef4c14a88a338edeeedaa48b","claim":"WinVest Acquisition Corp. engaged CBIZ CPAs P.C. as its auditor.","evidence_excerpt":"On May 14, 2025, CBIZ was engaged as the Company's new independent registered public accounting firm for the fiscal year ending December 31, 2025, and such engagement was approved by the Company's Audit Committee.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1854463/000164117225011706/0001641172-25-011706-index.htm","confidence":0.95,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"CBIZ CPAs P.C."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}