secwatch.observer — SEC 8-K summary
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Issuer:     Horizon Kinetics Holding Corp (HKHC)
CIK:        0000088000
Form:       8-K
Filed at:   2025-04-29T23:59:59+00:00
Accession:  0000950170-25-060072
Event type: other_material
Sentiment:  negative
Materiality: 0.60
Item codes: 4.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/88000/000095017025060072/0000950170-25-060072-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/88000/000095017025060072/hkhc-20250428.htm
  HTML page:      https://secwatch.observer/filing/0000950170-25-060072

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