{"schema_version":"secwatch.filing_event.v1","accession":"0001829126-24-000775","form_type":"8-K","ticker":"AERT","cik":"0001853044","company_name":"Aeries Technology, Inc.","filed_at":"2024-02-07T23:59:59+00:00","discovered_at":"2026-05-14T18:03:26.028448+00:00","generated_at":"2026-06-06T07:18:01.734394+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Aeries Technology dismisses Marcum as auditor, appoints KNAV effective Feb 1, 2024","bullets":["Audit committee dismissed Marcum LLP and appointed KNAV CPA LLP as independent auditor on Feb 1, 2024.","Marcum's prior reports included a going concern explanatory paragraph for Aeries Technology.","Change not due to any disagreement; material weakness in internal control over financial reporting previously disclosed.","KNAV served as auditor for AARK (predecessor) and is familiar with the restatement of earnings per share disclosed in Dec 2023.","Restatement corrected EPS and share count; driven by material weaknesses in segregation of duties and recording processes."],"urls":{"canonical":"https://secwatch.observer/filing/0001829126-24-000775","json":"https://secwatch.observer/filing/0001829126-24-000775.json","markdown":"https://secwatch.observer/filing/0001829126-24-000775.md","text":"https://secwatch.observer/filing/0001829126-24-000775.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1853044/000182912624000775/0001829126-24-000775-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1853044/000182912624000775/aeriestech_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T07:18:01.734394+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":"aa558163eea8e226119dddb52d9fdc9a3ef0a76b","claim":"Aeries Technology, Inc. dismissed Marcum LLP as its auditor.","evidence_excerpt":"On February 1, 2024, the Audit Committee of the Board of Directors (the “Audit Committee”) of Aeries Technology, Inc. (f/k/a Worldwide Webb Acquisition Corp., the “Company”) approved the dismissal of, and dismissed, Marcum LLP (“Marcum”) as the Company’s independent registered public accounting firm, effective as of February 1, 2024.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1853044/000182912624000775/0001829126-24-000775-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Marcum LLP"},{"label":"Successor","value":"KNAV CPA LLP"}],"fact_type":"auditor_change"},{"claim_id":"aa68455137fbdfab7acfae96775d462a17a8e62b","claim":"Aeries Technology, Inc. engaged KNAV CPA LLP as its auditor.","evidence_excerpt":"On February 1, 2024, the Audit Committee appointed KNAV CPA LLP (“KNAV”) as the successor independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1853044/000182912624000775/0001829126-24-000775-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"KNAV CPA LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}