{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-24-098502","form_type":"8-K","ticker":"HKHC","cik":"0000088000","company_name":"Horizon Kinetics Holding Corp","filed_at":"2024-08-19T23:59:59+00:00","discovered_at":"2026-05-14T18:03:16.130403+00:00","generated_at":"2026-05-31T08:45:46.127953+00:00","sec_items":["4.01","5.02","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Horizon Kinetics dismisses auditor Weinberg, appoints Marcum; discloses material weaknesses","bullets":["On Aug 13, 2024, Audit Committee dismissed Weinberg & Company as independent auditor and appointed Marcum LLP.","Weinberg's 2023 report was unqualified; no disagreements but two material weaknesses identified.","Material weakness: insufficient accounting staff for GAAP-complex transactions (since June 2023, still present).","Material weakness: ineffective review of goodwill impairment assessment prepared by third party (since June 2022).","Board appointed Daniel J. Roller as lead independent director; non-management director compensation set at $100,000/year."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-24-098502","json":"https://secwatch.observer/filing/0000950170-24-098502.json","markdown":"https://secwatch.observer/filing/0000950170-24-098502.md","text":"https://secwatch.observer/filing/0000950170-24-098502.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/88000/000095017024098502/0000950170-24-098502-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/88000/000095017024098502/slgdd-20240813.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T08:45:46.127953+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"7dca5f6e7a","claim":"Daniel J. Roller was appointed as lead independent director at Horizon Kinetics Holding Corp.","evidence_excerpt":"On August 13, 2024, the Board of Directors (the “Board”) of the Company appointed Daniel J. Roller to serve as lead independent director","evidence_source":"SEC 8-K Item 5.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/88000/000095017024098502/0000950170-24-098502-index.htm","confidence":0.95,"family_label":"Executive change","details":[{"label":"Action","value":"appointed"},{"label":"Role","value":"lead independent director"}],"fact_type":"executive_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}