---
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"
generated_at: "2026-05-31T08:45:46.127953+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# Horizon Kinetics dismisses auditor Weinberg, appoints Marcum; discloses material weaknesses

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: negative
- materiality_score: 0.65
- calibrated_materiality_score: 0.65
- confidence: high
- sec_items: 4.01, 5.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000950170-24-098502
- JSON: https://secwatch.observer/filing/0000950170-24-098502.json
- Plain text: https://secwatch.observer/filing/0000950170-24-098502.txt

## Key facts
- Executive change
  Daniel J. Roller was appointed as lead independent director at Horizon Kinetics Holding Corp.
  - Action: appointed
  - Role: lead independent director
  source text: On August 13, 2024, the Board of Directors (the “Board”) of the Company appointed Daniel J. Roller to serve as lead independent director
  evidence_url: https://www.sec.gov/Archives/edgar/data/88000/000095017024098502/0000950170-24-098502-index.htm

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