---
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"
generated_at: "2026-05-23T04:30:42.662845+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# Horizon Kinetics replaces auditor Marcum with CBIZ CPAs; cites material weaknesses

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: negative
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000950170-25-060072
- JSON: https://secwatch.observer/filing/0000950170-25-060072.json
- Plain text: https://secwatch.observer/filing/0000950170-25-060072.txt

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