---
schema_version: "secwatch.filing_event.v1"
accession: "0001731122-23-001676"
form_type: "8-K"
ticker: null
cik: "0001845942"
company_name: "Bannix Acquisition Corp."
filed_at: "2023-09-12T23:59:59+00:00"
generated_at: "2026-06-10T21:20:33.421935+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# Bannix Acquisition Corp. dismisses Marcum, engages RBSM as new independent auditor

## Summary
- Board approved RBSM as new independent auditor for FY 2023 effective Sept 7, 2023; Marcum dismissed Sept 8, 2023.
- Marcum's prior audit reports contained a going-concern explanatory paragraph; no disagreements on accounting principles or scope.
- Previously disclosed material weaknesses in internal controls over warrant liabilities and financial close process continue.
- Company provided Marcum with disclosures; Marcum's response letter attached as Exhibit 16.1.

## SEC filing metadata
- accession: 0001731122-23-001676
- form_type: 8-K
- cik: 0001845942
- company_name: Bannix Acquisition Corp.
- filed_at: 2023-09-12T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1845942/000173112223001676/0001731122-23-001676-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1845942/000173112223001676/e5037_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001731122-23-001676
- JSON: https://secwatch.observer/filing/0001731122-23-001676.json
- Plain text: https://secwatch.observer/filing/0001731122-23-001676.txt

## Key facts
- Auditor Changes
  Bannix Acquisition Corp. reported that prior financial statements should not be relied upon.
  - Action: non reliance
  - Auditor: Marcum LLP
  source text: management, after consultation with the Board and a discussion with Marcum, concluded that the Company’s financial statements for the period ended December 31, 2021, financial statements as of September 30, 2021 and for the three months then ended and for the period from January 21, 2021 (inception) to September 30, 2021 and financial statements as of March 31, 2022 and for the three months then ended (the “Original Financial Statements”) should no longer be relied upon and are to be restated
  evidence_url: https://www.sec.gov/Archives/edgar/data/1845942/000173112223001676/0001731122-23-001676-index.htm
- Auditor Changes
  Bannix Acquisition Corp. dismissed Marcum LLP as its auditor.
  - Action: dismissal
  - Auditor: Marcum LLP
  - Successor: RBSM LLP
  source text: the Company dismissed Marcum LLP (“Marcum”) as the Company’s independent registered public accounting firm on September 8, 2023.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1845942/000173112223001676/0001731122-23-001676-index.htm
- Auditor Changes
  Bannix Acquisition Corp. engaged RBSM LLP as its auditor.
  - Action: engagement
  - Auditor: RBSM LLP
  source text: the Board of Directors (the “Board”) of Bannix Acquisition Corp. (the “Company”) approved the engagement of RBSM LLP (“RBSM”) as the Company’s new independent registered public accounting firm for the fiscal year ending December 31, 2023 effective September 7, 2023.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1845942/000173112223001676/0001731122-23-001676-index.htm

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