{"schema_version":"secwatch.filing_event.v1","accession":"0001641172-25-015732","form_type":"8-K","ticker":"APLD","cik":"0001144879","company_name":"Applied Digital Corp.","filed_at":"2025-06-20T23:59:59+00:00","discovered_at":"2026-05-14T18:02:47.646439+00:00","generated_at":"2026-05-19T00:52:29.869827+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"Applied Digital replaces auditor Marcum with CBIZ CPAs after firm acquisition","bullets":["Marcum resigned June 18, 2025; Audit Committee approved CBIZ CPAs as successor for FY ending May 31, 2025.","CBIZ acquired Marcum's attest business effective Nov 1, 2024, triggering the change.","Prior audit reports for FY 2024 and 2023 were unqualified; no disagreements or reportable events except a previously disclosed material weakness.","No prior consultations with CBIZ on accounting principles or audit opinions before engagement."],"urls":{"canonical":"https://secwatch.observer/filing/0001641172-25-015732","json":"https://secwatch.observer/filing/0001641172-25-015732.json","markdown":"https://secwatch.observer/filing/0001641172-25-015732.md","text":"https://secwatch.observer/filing/0001641172-25-015732.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1144879/000164117225015732/0001641172-25-015732-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1144879/000164117225015732/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-19T00:52:29.869827+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":"3d626f237c9b5cecd643f8add0a9abcfb4d7db13","claim":"Applied Digital Corp. engaged CBIZ CPAs as its auditor.","evidence_excerpt":"with the approval of the Audit Committee of the Company’s Board of Directors, CBIZ CPAs was engaged as the Company’s independent registered public accounting firm for the year ended May 31, 2025","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1144879/000164117225015732/0001641172-25-015732-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"CBIZ CPAs"}],"fact_type":"auditor_change"},{"claim_id":"7b334348ad3b9c70bf0d50969f089f4201b67649","claim":"Marcum resigned as auditor of Applied Digital Corp..","evidence_excerpt":"On June 18, 2025, Marcum resigned as the independent registered public accounting firm of Applied Digital Corporation","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1144879/000164117225015732/0001641172-25-015732-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Marcum"},{"label":"Successor","value":"CBIZ CPAs"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}