{"schema_version":"secwatch.filing_event.v1","accession":"0001829126-26-001937","form_type":"8-K","ticker":null,"cik":"0001857410","company_name":"Invest Acquisition Corp","filed_at":"2026-03-05T23:59:59+00:00","discovered_at":"2026-05-14T18:02:36.575921+00:00","generated_at":"2026-05-15T19:53:02.431000+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Invest Acquisition Corporation dismisses Marcum LLP and engages CBIZ CPAs as new auditor","bullets":["CBIZ CPAs acquired Marcum's attest business effective November 1, 2024; Marcum served as auditor until January 14, 2026.","Engagement of CBIZ CPAs for the year ended December 31, 2024 was approved by the Audit Committee on January 14, 2026.","No accounting disagreements occurred except material weaknesses in internal controls over accrued expenses and trust interest.","Marcum's report for fiscal year 2023 included a going concern explanatory paragraph about substantial doubt."],"urls":{"canonical":"https://secwatch.observer/filing/0001829126-26-001937","json":"https://secwatch.observer/filing/0001829126-26-001937.json","markdown":"https://secwatch.observer/filing/0001829126-26-001937.md","text":"https://secwatch.observer/filing/0001829126-26-001937.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1857410/000182912626001937/0001829126-26-001937-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1857410/000182912626001937/investcorpalacq_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud","generated_at":"2026-05-15T19:53:02.431000+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":"8a034271f73ced7d02a2ee172dec679c7a7085eb","claim":"Invest Acquisition Corp dismissed Marcum LLP as its auditor.","evidence_excerpt":"On January 14, 2026, the Company dismissed Marcum as the Company’s independent registered public accounting firm, and engaged CBIZ CPAs to serve as the independent registered public accounting firm of the Company for the year ended December 31, 2024, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1857410/000182912626001937/0001829126-26-001937-index.htm","confidence":0.9},{"claim_id":"bbcee9b2c0e17e20ffb1f85b03a106f2ad113542","claim":"Invest Acquisition Corp engaged CBIZ CPAs P.C. as its auditor.","evidence_excerpt":"On January 14, 2026, the Company dismissed Marcum as the Company’s independent registered public accounting firm, and engaged CBIZ CPAs to serve as the independent registered public accounting firm of the Company for the year ended December 31, 2024, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1857410/000182912626001937/0001829126-26-001937-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001288469-26-000045","ticker":"MXL","company_name":"MAXLINEAR, INC","filed_at":"2026-06-01T20:35:55+00:00","headline":"MaxLinear dismisses Grant Thornton, appoints KPMG as auditor for FY2026","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.5,"calibrated_materiality_score":0.5,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001288469-26-000045","json":"https://secwatch.observer/filing/0001288469-26-000045.json","markdown":"https://secwatch.observer/filing/0001288469-26-000045.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1288469/000128846926000045/0001288469-26-000045-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1288469/000128846926000045/mxl-20260528.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On January 14, 2026, the Company dismissed Marcum as the Company’s independent registered public accounting firm, and engaged CBIZ CPAs to serve as the independent registered public accounting firm of the Company for the year ended December 31, 2024, effective immediately.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1857410/000182912626001937/0001829126-26-001937-index.htm","comparable_excerpt":"On May 28, 2026 (the “Effective Date”), MaxLinear, Inc. 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