---
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"
generated_at: "2026-06-05T13:19:19.743170+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.55
calibrated_materiality_score: 0.55
confidence: "high"
source: SEC EDGAR
---

# Battery Future Acquisition Corp. dismisses Withum, appoints Bush and Associates CPA as auditor

## Summary
- 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.

## SEC filing metadata
- accession: 0001929980-24-000040
- form_type: 8-K
- cik: 0001880441
- company_name: Battery Future Acquisition Corp.
- filed_at: 2024-02-27T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.55
- calibrated_materiality_score: 0.55
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001929980-24-000040
- JSON: https://secwatch.observer/filing/0001929980-24-000040.json
- Plain text: https://secwatch.observer/filing/0001929980-24-000040.txt

## Key facts
- Auditor Changes
  Battery Future Acquisition Corp. dismissed WithumSmith+Brown, PC as its auditor.
  - Action: dismissal
  - Auditor: WithumSmith+Brown, PC
  - Successor: Bush and Associates CPA
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1880441/000192998024000040/0001929980-24-000040-index.htm

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