Western Acquisition Ventures Appoints New Auditor

TL;DR

Western Acquisition Ventures swapped auditors, bringing in Marcum LLP.

AI Summary

Western Acquisition Ventures Corp. announced on July 10, 2024, that it has appointed Marcum LLP as its new independent registered public accounting firm, replacing WithumSmith+Brown, PC. This change is effective immediately.

Why It Matters

A change in auditors can sometimes signal underlying issues or a desire for a fresh perspective on financial reporting, which investors should monitor.

Risk Assessment

Risk Level: low — The filing solely reports a change in the company's independent auditor, which is a routine administrative event.

Key Players & Entities

• Western Acquisition Ventures Corp. (company) — Registrant
• Marcum LLP (company) — New independent registered public accounting firm
• WithumSmith+Brown, PC (company) — Previous independent registered public accounting firm
• July 10, 2024 (date) — Date of earliest event reported

FAQ

Key Financial Figures

• $0.001 — ck Market LLC Common stock, par value $0.001 per share WAVS The NASDAQ Stock Mar
• $11.50 — of common stock at an exercise price of $11.50 per share WAVSW The NASDAQ Stock Ma

Filing Documents

• tm2419269d1_8k.htm (8-K) — 34KB
• 0001104659-24-079403.txt ( ) — 259KB
• wavs-20240710.xsd (EX-101.SCH) — 4KB
• wavs-20240710_def.xml (EX-101.DEF) — 27KB
• wavs-20240710_lab.xml (EX-101.LAB) — 37KB
• wavs-20240710_pre.xml (EX-101.PRE) — 26KB
• tm2419269d1_8k_htm.xml (XML) — 7KB

01

Item 4.01 Changes in Registrant's Certifying Accountant. Auditor Change from Marcum LLP to WWC, P.C. On July 10, 2024, the Company approved the dismissal of Marcum LLP ("Marcum") as the Company's independent registered public accounting firm and also approved the appointment of WWC, P.C. ("WWC") as the Company's new independent registered public accounting firm. WWC was formally engaged July 10, 2024. Marcum's reports on the Company's financial statements for the fiscal years ended December 31, 2023 and December 31, 2022, as previously publicly disclosed, contained no adverse opinions or disclaimers of opinions and were not qualified or modified as to uncertainty, audit scope, or accounting principles. During the fiscal years ended December 31, 2023 and December 31, 2022, and the subsequent period through July 10, 2024, there were (i) no "disagreements" (as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the Company and Marcum on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Marcum, would have caused Marcum to make reference to the subject matter of the disagreement in Marcum's reports on the Company's consolidated financial statements for such years, and (ii) no "reportable events" (as that term is defined in Item 304(a)(1)(v) of Regulation S-K). The Company provided Marcum with a copy of the disclosures it is making in this Current Report on Form 8-K and requested that Marcum furnish it with a letter addressed to the U.S. Securities and Exchange Commission ("SEC") stating whether Marcum agrees with the above disclosures and, if not, stating the respects in which Marcum does not agree. A copy of Marcum's letter to the SEC, when received, will be filed as an exhibit to an amendment to this Current Report on Form 8-K. During the fiscal years ended December 31, 2023 and December 31, 2

01. Financial Statements and Exhibits

ITEM 9.01. Financial Statements and Exhibits. (d) Exhibits Exhibit No. Description 104 Cover Page Interactive Data File (embedded within the Inline XBRL document)

SIGNATURES

SIGNATURES Pursuant to the requirements of the Securities and Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized. WESTERN ACQUISITION VENTURES CORP. Date: July 12, 2024 By: /s/ James P McCormick James P. McCormick, President and CEO

View Full Filing

View this 8-K filing on SEC EDGAR