Horizon Kinetics Holding Corp (HKHC): auditor change — Horizon Kinetics replaces auditor Marcum with CBIZ CPAs; cites material weaknesses

Horizon Kinetics Holding Corp

Terminated Marcum LLP effective Apr 28, 2025; engaged CBIZ CPAs P.C. as auditor for FY ending Dec 31, 2025.
Marcum's past audit reports for FY 2024 and 2023 were unqualified; no disagreements occurred.
Material weaknesses in internal controls persist: consolidation of VIEs, account reconciliations, segregation of duties, IT controls.
No reportable events other than material weaknesses; Marcum provided letter agreeing with company's statements.

item 4.01 item 9.01

Key facts

Extracted from this filing and checked against the source text.

Auditor Changes SEC 8-K Item 4.01/4.02 confidence 0.95

Horizon Kinetics Holding Corp engaged CBIZ CPAs P.C. as its auditor.

Action: engagement
Auditor: CBIZ CPAs P.C.

Exact text from the filing

On April 28, 2025, the Company terminated its relationship with Marcum as the Company’s independent registered public accounting firm and, with the approval of the Audit Committee of the Company’s Board of Directors, engaged CBIZ CPAs on April 28, 2025 as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025.

View on SEC.gov

Auditor Changes SEC 8-K Item 4.01/4.02 confidence 0.95

Horizon Kinetics Holding Corp dismissed Marcum LLP as its auditor.

Action: dismissal
Auditor: Marcum LLP
Successor: CBIZ CPAs P.C.

Exact text from the filing

On April 28, 2025, the Company terminated its relationship with Marcum as the Company’s independent registered public accounting firm and, with the approval of the Audit Committee of the Company’s Board of Directors, engaged CBIZ CPAs on April 28, 2025 as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025.

View on SEC.gov

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Source: SEC EDGAR

accession 0000950170-25-060072

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