{"schema_version":"secwatch.filing_event.v1","accession":"0001654954-23-008573","form_type":"8-K","ticker":"IMAQ","cik":"0001846235","company_name":"International Media Acquisition Corp.","filed_at":"2023-06-29T23:59:59+00:00","discovered_at":"2026-05-14T18:03:41.183407+00:00","generated_at":"2026-06-13T15:05:43.057914+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":"International Media Acquisition Corp. replaces auditor, dismisses Marcum LLP, hires Mercurius & Associates LLP","bullets":["Dismissed Marcum LLP as independent auditor on June 24, 2023 upon Audit Committee approval.","No disagreements or reportable events occurred during Marcum's tenure through dismissal.","Engaged Mercurius & Associates LLP as new independent auditor for FY ending March 31, 2023 effective immediately.","No prior consultations with Mercurius on accounting principles or disagreements.","Marcum's audit report on FY2021 financials contained no adverse opinion or qualification."],"urls":{"canonical":"https://secwatch.observer/filing/0001654954-23-008573","json":"https://secwatch.observer/filing/0001654954-23-008573.json","markdown":"https://secwatch.observer/filing/0001654954-23-008573.md","text":"https://secwatch.observer/filing/0001654954-23-008573.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1846235/000165495423008573/0001654954-23-008573-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1846235/000165495423008573/tm_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-13T15:05:43.057914+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":"ace0acc7421d9334185ea98e504415d1a31d9e53","claim":"International Media Acquisition Corp. dismissed Marcum LLP as its auditor.","evidence_excerpt":"On June 24, 2023, upon the approval of its Audit Committee of the Board of Directors (the “Audit Committee”) of International Media Acquisition Corp. (the “Company”), the Company dismissed Marcum LLP (“Marcum”) as the Company’s independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1846235/000165495423008573/0001654954-23-008573-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Marcum LLP"},{"label":"Successor","value":"Mercurius & Associates LLP"}],"fact_type":"auditor_change"},{"claim_id":"c10ae63b7ec32ddfb9012055b263427e0951b877","claim":"International Media Acquisition Corp. engaged Mercurius & Associates LLP as its auditor.","evidence_excerpt":"On June 24, 2023, upon the approval of the Audit Committee, the Company engaged Mercurius & Associates LLP (“Mercurius”) as the Company's independent registered public accounting firm for the fiscal year ending March 31, 2023, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1846235/000165495423008573/0001654954-23-008573-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Mercurius & Associates LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}