---
schema_version: "secwatch.filing_event.v1"
accession: "0000950170-23-061085"
form_type: "8-K"
ticker: "HKHC"
cik: "0000088000"
company_name: "Horizon Kinetics Holding Corp"
filed_at: "2023-11-08T23:59:59+00:00"
generated_at: "2026-06-08T12:23:49.318839+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Scott's Liquid Gold auditor Plante & Moran resigns; 2022 report had going concern doubt

## Summary
- Plante & Moran notified Nov 3, 2023 it would not stand for re-election; resigned effective Nov 7, 2023 after completing Q3 2023 review.
- Auditor's 2022 report included explanatory paragraph on substantial doubt about going concern; no adverse opinions in prior years.
- No disagreements on accounting principles; material weaknesses in internal controls reported in Q2 and Q3 2023 filings.
- Auditor provided letter agreeing with disclosures; filed as Exhibit 16.1.

## SEC filing metadata
- accession: 0000950170-23-061085
- form_type: 8-K
- ticker: HKHC
- cik: 0000088000
- company_name: Horizon Kinetics Holding Corp
- filed_at: 2023-11-08T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/88000/000095017023061085/0000950170-23-061085-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/88000/000095017023061085/slgd-20231103.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000950170-23-061085
- JSON: https://secwatch.observer/filing/0000950170-23-061085.json
- Plain text: https://secwatch.observer/filing/0000950170-23-061085.txt

## Key facts
- Auditor Changes
  Plante & Moran, PLLC resigned as auditor of Horizon Kinetics Holding Corp.
  - Action: resignation
  - Auditor: Plante & Moran, PLLC
  source text: Effective with the filing of the Company's Quarterly Report on Form 10-Q for the quarterly period ended September 30, 2023 with the Securities and Exchange Commission (the "Commission") on November 7, 2023, Plante Moran resigned as the Company's independent registered public accounting firm.
  evidence_url: https://www.sec.gov/Archives/edgar/data/88000/000095017023061085/0000950170-23-061085-index.htm

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