{"schema_version":"secwatch.filing_event.v1","accession":"0001683168-25-001710","form_type":"8-K","ticker":"ATOM","cik":"0001420520","company_name":"Atomera Inc","filed_at":"2025-03-19T23:59:59+00:00","discovered_at":"2026-05-14T18:03:03.585734+00:00","generated_at":"2026-05-24T11:38:23.083553+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.15,"calibrated_materiality_score":0.15,"confidence":"high","headline":"Atomera replaces auditor Marcum LLP with CBIZ CPAs after Marcum's resignation","bullets":["Marcum LLP resigned as auditor on March 18, 2025; Audit Committee approved engagement of CBIZ CPAs P.C.","No disagreements or reportable events occurred with Marcum during fiscal years 2023-2024 or through resignation.","Marcum's reports for 2023 and 2024 contained no adverse opinion or qualification.","CBIZ was not consulted prior to engagement on any accounting or audit opinion matters."],"urls":{"canonical":"https://secwatch.observer/filing/0001683168-25-001710","json":"https://secwatch.observer/filing/0001683168-25-001710.json","markdown":"https://secwatch.observer/filing/0001683168-25-001710.md","text":"https://secwatch.observer/filing/0001683168-25-001710.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1420520/000168316825001710/0001683168-25-001710-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1420520/000168316825001710/atomera_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-24T11:38:23.083553+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}