{"schema_version":"secwatch.filing_event.v1","accession":"0001929980-24-000040","form_type":"8-K","ticker":null,"cik":"0001880441","company_name":"Battery Future Acquisition Corp.","filed_at":"2024-02-27T23:59:59+00:00","discovered_at":"2026-05-14T18:03:26.218953+00:00","generated_at":"2026-06-05T13:19:19.743170+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"Battery Future Acquisition Corp. dismisses Withum, appoints Bush and Associates CPA as auditor","bullets":["WithumSmith+Brown, PC dismissed as independent auditor on Feb 27, 2024, replaced by Bush and Associates CPA.","No disagreements on accounting principles or audit scope during 2021, 2022, and interim 2024 period.","Prior Withum audit reports included a going concern explanatory paragraph due to liquidity and mandatory liquidation date.","Audit Committee approved the change; Withum letter filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001929980-24-000040","json":"https://secwatch.observer/filing/0001929980-24-000040.json","markdown":"https://secwatch.observer/filing/0001929980-24-000040.md","text":"https://secwatch.observer/filing/0001929980-24-000040.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1880441/000192998024000040/0001929980-24-000040-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1880441/000192998024000040/bfac_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-05T13:19:19.743170+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":"22b5e030e91926724cd2cbf6d76bb24178cfd3e6","claim":"Battery Future Acquisition Corp. dismissed WithumSmith+Brown, PC as its auditor.","evidence_excerpt":"On February 27, 2024, WithumSmith+Brown, PC (“Withum”) was dismissed as the independent registered public accounting firm for the Company and replaced by Bush and Associates CPA (“Bush”).","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1880441/000192998024000040/0001929980-24-000040-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"WithumSmith+Brown, PC"},{"label":"Successor","value":"Bush and Associates CPA"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}