{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-25-060072","form_type":"8-K","ticker":"HKHC","cik":"0000088000","company_name":"Horizon Kinetics Holding Corp","filed_at":"2025-04-29T23:59:59+00:00","discovered_at":"2026-05-14T18:02:51.565814+00:00","generated_at":"2026-05-23T04:30:42.662845+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Horizon Kinetics replaces auditor Marcum with CBIZ CPAs; cites material weaknesses","bullets":["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."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-25-060072","json":"https://secwatch.observer/filing/0000950170-25-060072.json","markdown":"https://secwatch.observer/filing/0000950170-25-060072.md","text":"https://secwatch.observer/filing/0000950170-25-060072.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/88000/000095017025060072/0000950170-25-060072-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/88000/000095017025060072/hkhc-20250428.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-23T04:30:42.662845+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}