SEC Filing Summary: Western Acquisition Ventures Corp.
Business Context and Reporting Period
This Form 8-K was filed by Western Acquisition Ventures Corp. (WAVS) on July 12, 2024, reporting events occurring on July 10, 2024. The registrant is a Delaware corporation and an emerging growth company. Its securities, including Units (WAVSU), Common Stock (WAVS), and Redeemable Warrants (WAVSW), are listed on The NASDAQ Stock Market LLC. Note: The input metadata referenced "Cycurion, Inc.," but the filing text explicitly identifies the registrant as Western Acquisition Ventures Corp.
Key Financial Metrics
The filing text does not provide specific financial metrics such as revenue, profit, cash flow, margins, debt, or liquidity. This report focuses exclusively on a change in the company's certifying accountant.
Material Changes
- Auditor Change: On July 10, 2024, the Company dismissed Marcum LLP as its independent registered public accounting firm and appointed WWC, P.C. as the new independent registered public accounting firm.
- Engagement Date: WWC, P.C. was formally engaged on July 10, 2024.
- Prior Audit Status: Marcum LLP's reports for the fiscal years ended December 31, 2023, and December 31, 2022, contained no adverse opinions, disclaimers, or qualifications regarding uncertainty, audit scope, or accounting principles.
Guidance, Risks, and Management Commentary
Disagreements and Reportable Events: The Company confirmed there were no "disagreements" or "reportable events" with Marcum LLP during the fiscal years ended December 31, 2023 and 2022, or the subsequent period through July 10, 2024.
Consultation with New Auditor: During the same periods, the Company did not consult with WWC, P.C. regarding the application of accounting principles to specified transactions or the type of audit opinion that might be rendered. No written reports or oral advice were provided by WWC, P.C. that were considered important factors in reaching decisions on accounting or auditing issues.
Procedural Status: The Company has requested a letter from Marcum LLP addressed to the SEC confirming agreement with the disclosures. This letter will be filed as an exhibit to an amendment of this report upon receipt.
Investor Verification Checklist
- Verify the receipt of Marcum LLP's letter to the SEC regarding the auditor change.
- Confirm the effective date of the engagement with WWC, P.C. (July 10, 2024).
- Review future filings for the first financial statements audited by WWC, P.C.
- Monitor for any amendments to this 8-K if Marcum LLP disagrees with the stated disclosures.