---
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"
generated_at: "2026-05-23T02:44:04.014649+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# Yotta Acquisition dismisses Marcum as auditor; engages CBIZ CPAs; cites material weaknesses

## Summary
- 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.

## SEC filing metadata
- accession: 0001829126-25-003139
- form_type: 8-K
- cik: 0001907730
- company_name: Yotta Acquisition Corp
- filed_at: 2025-04-30T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.65
- calibrated_materiality_score: 0.65
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001829126-25-003139
- JSON: https://secwatch.observer/filing/0001829126-25-003139.json
- Plain text: https://secwatch.observer/filing/0001829126-25-003139.txt

## Key facts
- Auditor Changes
  Yotta Acquisition Corp engaged CBIZ CPAs P.C. as its auditor.
  - Action: engagement
  - Auditor: CBIZ CPAs P.C.
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1907730/000182912625003139/0001829126-25-003139-index.htm
- Auditor Changes
  Yotta Acquisition Corp dismissed Marcum LLP as its auditor.
  - Action: dismissal
  - Auditor: Marcum LLP
  - Successor: CBIZ CPAs P.C.
  source text: On April 29, 2025, the Company dismissed Marcum as the Company’s independent registered public accounting firm
  evidence_url: https://www.sec.gov/Archives/edgar/data/1907730/000182912625003139/0001829126-25-003139-index.htm

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