---
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"
generated_at: "2026-05-19T00:52:29.869827+00:00"
event_type: "other"
sentiment: "neutral"
materiality_score: 0.3
calibrated_materiality_score: 0.3
confidence: "high"
source: SEC EDGAR
---

# Applied Digital replaces auditor Marcum with CBIZ CPAs after firm acquisition

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other
- sentiment: neutral
- materiality_score: 0.3
- calibrated_materiality_score: 0.3
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001641172-25-015732
- JSON: https://secwatch.observer/filing/0001641172-25-015732.json
- Plain text: https://secwatch.observer/filing/0001641172-25-015732.txt

## Key facts
- Auditor Changes
  Applied Digital Corp. engaged CBIZ CPAs as its auditor.
  - Action: engagement
  - Auditor: CBIZ CPAs
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1144879/000164117225015732/0001641172-25-015732-index.htm
- Auditor Changes
  Marcum resigned as auditor of Applied Digital Corp..
  - Action: resignation
  - Auditor: Marcum
  - Successor: CBIZ CPAs
  source text: On June 18, 2025, Marcum resigned as the independent registered public accounting firm of Applied Digital Corporation
  evidence_url: https://www.sec.gov/Archives/edgar/data/1144879/000164117225015732/0001641172-25-015732-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.