secwatch.observer — SEC 8-K summary
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Issuer:     Yotta Acquisition Corp (—)
CIK:        0001907730
Form:       8-K
Filed at:   2025-04-30T23:59:59+00:00
Accession:  0001829126-25-003139
Event type: other_material
Sentiment:  negative
Materiality: 0.65
Item codes: 4.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1907730/000182912625003139/0001829126-25-003139-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1907730/000182912625003139/yottaacq_8k.htm
  HTML page:      https://secwatch.observer/filing/0001829126-25-003139

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