{"schema_version":"secwatch.filing_event.v1","accession":"0001829126-25-003139","form_type":"8-K","ticker":null,"cik":"0001907730","company_name":"Yotta Acquisition Corp","filed_at":"2025-04-30T23:59:59+00:00","discovered_at":"2026-05-14T18:02:50.448107+00:00","generated_at":"2026-05-23T02:44:04.014649+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Yotta Acquisition dismisses Marcum as auditor; engages CBIZ CPAs; cites material weaknesses","bullets":["Marcum LLP dismissed April 29, 2025; CBIZ CPAs P.C. engaged for fiscal 2025 effective immediately.","No disagreements with Marcum; audit reports for 2023/2024 unqualified except going concern for 2024.","Material weaknesses identified for FY2023 and FY2024: segregation of duties, trust asset custody, related-party controls, tax accruals, and audit committee oversight.","Marcum letter provided agreeing with disclosures; attached as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001829126-25-003139","json":"https://secwatch.observer/filing/0001829126-25-003139.json","markdown":"https://secwatch.observer/filing/0001829126-25-003139.md","text":"https://secwatch.observer/filing/0001829126-25-003139.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1907730/000182912625003139/0001829126-25-003139-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1907730/000182912625003139/yottaacq_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-23T02:44:04.014649+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":"8a40bedb8e0656b5ba39845ce2a6753a097f7f67","claim":"Yotta Acquisition Corp engaged CBIZ CPAs P.C. as its auditor.","evidence_excerpt":"CBIZ CPAs was engaged to serve as the independent registered public accounting firm of the Company for the year ending December 31, 2025, effective immediately","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1907730/000182912625003139/0001829126-25-003139-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"CBIZ CPAs P.C."}],"fact_type":"auditor_change"},{"claim_id":"929eca0bd5ad125f770eda057882cd096c8e44d5","claim":"Yotta Acquisition Corp dismissed Marcum LLP as its auditor.","evidence_excerpt":"On April 29, 2025, the Company dismissed 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/1907730/000182912625003139/0001829126-25-003139-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Marcum LLP"},{"label":"Successor","value":"CBIZ CPAs P.C."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}