{"schema_version":"secwatch.filing_event.v1","accession":"0001829126-23-002103","form_type":"8-K","ticker":"MLGO","cik":"0001800392","company_name":"MicroAlgo Inc.","filed_at":"2023-03-17T23:59:59+00:00","discovered_at":"2026-05-14T18:03:46.587386+00:00","generated_at":"2026-06-17T23:40:35.388320+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.35,"calibrated_materiality_score":0.35,"confidence":"high","headline":"MicroAlgo replaces auditor Marcum with OneStop Assurance PAC effective March 16, 2023","bullets":["Marcum LLP terminated as independent auditor on March 16, 2023; no disagreements or reportable events in prior two fiscal years.","OneStop Assurance PAC engaged as new independent registered public accounting firm on the same date.","No audit reports were issued by Marcum from Sept 30, 2022 through March 16, 2023.","Change approved by Audit Committee and Board of Directors.","No consultations with OneStop before engagement regarding accounting principles or disagreements."],"urls":{"canonical":"https://secwatch.observer/filing/0001829126-23-002103","json":"https://secwatch.observer/filing/0001829126-23-002103.json","markdown":"https://secwatch.observer/filing/0001829126-23-002103.md","text":"https://secwatch.observer/filing/0001829126-23-002103.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1800392/000182912623002103/0001829126-23-002103-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1800392/000182912623002103/microalgoinc_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-17T23:40:35.388320+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":"66e2ba8501895f9f5cf7416fa6d95ca841b8acc6","claim":"MicroAlgo Inc. engaged OneStop Assurance PAC as its auditor.","evidence_excerpt":"And the Company engaged OneStop Assurance PAC (“OneStop”) as its independent registered public accounting firm on the same date.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1800392/000182912623002103/0001829126-23-002103-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"OneStop Assurance PAC"}],"fact_type":"auditor_change"},{"claim_id":"68a943fc12749c246312e43c9c373582cd19bc19","claim":"MicroAlgo Inc. dismissed Marcum LLP as its auditor.","evidence_excerpt":"On March 16, 2023, Marcum LLP (“Marcum”) ceased to be the independent auditor of MicroAlgo Inc. (formerly known as “Venus Acquisition Corporation,” either or together as the “Company”) due to the termination of the engagement letter between the Company and Marcum.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1800392/000182912623002103/0001829126-23-002103-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Marcum LLP"},{"label":"Successor","value":"OneStop Assurance PAC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}