Form 8-K · Item 4.01 · Auditor change
Merlin, Inc.: auditor change, WithumSmith+Brown, PC was dismissed
Merlin, Inc. reported in a Form 8-K filed March 20, 2026, that on March 16, 2026, WithumSmith+Brown, PC was dismissed as its certifying accountant.
In the filing's words
On March 16, 2026, the Audit Committee dismissed WithumSmith+Brown, PC (“ Withum ”), Inflection Point’s independent registered public accounting firm prior to consummation of the Transactions, as the Company’s independent registered public accounting firm effective immediately.
On March 16, 2026, the Audit Committee approved the engagement of BDO as the Company’s independent registered public accounting firm to audit the Company’s consolidated financial statements for the year ending December 31, 2026.
there were no (1) ‘disagreements’ (within the meaning of Item 304(a)(1)(iv) of Regulation S-K and related instructions under the Exchange Act) between Inflection Point and Withum on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures
Verbatim from sec.gov, Item 4.01 (Changes in Registrant's Certifying Accountant). We quote the filing; we do not characterize it.
| Company | Merlin, Inc. |
|---|---|
| Ticker | BACQ |
| Form and item | 8-K, Item 4.01 |
| Filed with the SEC | March 20, 2026 |
| What the filing states | dismissed, engaged |
| Former accountant | WithumSmith+Brown, PC |
| New accountant | Not established by the filing |
| Date of the change | March 16, 2026 |
| Disagreements | not stated |
| Auditor's letter | Exhibit 16 on sec.gov |
| Accession number | 0001213900-26-032329 |
| SEC CIK | 0002028707 |
Merlin, Inc. reported under Form 8-K Item 4.01 (Changes in Registrant's Certifying Accountant), filed March 20, 2026. The filing's own words are quoted above.
Sources
- sec.gov · SEC filing, Form 8-K, Item 4.01 · accessed 2026-10-24
- sec.gov · Exhibit 16, the former accountant's letter
Documented unknowns
- new_auditor: The excerpts do not print "BDO USA, P.C. (f/k/a HORNE LLP)" as the new auditor.
More: all auditor changes · Something wrong? Send a correction with the primary source.