---
schema_version: "secwatch.filing_event.v1"
accession: "0001104659-25-007587"
form_type: "8-K"
ticker: "BNBX"
cik: "0000744452"
company_name: "BNB PLUS CORP."
filed_at: "2025-01-30T23:59:59+00:00"
generated_at: "2026-05-27T06:09:14.768988+00:00"
event_type: "other"
sentiment: "neutral"
materiality_score: 0.4
calibrated_materiality_score: 0.4
confidence: "high"
source: SEC EDGAR
---

# Applied DNA Sciences replaces auditor Marcum with CBIZ CPAs; prior reports had going concern emphasis

## Summary
- On Jan 24, 2025, Marcum resigned as auditor; Audit Committee approved engagement of CBIZ CPAs P.C. for FY ending Sep 30, 2025.
- Marcum's reports for FY 2024 and 2023 contained an explanatory paragraph regarding going concern uncertainty but no adverse opinion.
- No disagreements or reportable events between the Company and Marcum during the relevant periods.
- Change stems from CBIZ's acquisition of Marcum's attest business, effective Nov 1, 2024.

## SEC filing metadata
- accession: 0001104659-25-007587
- form_type: 8-K
- ticker: BNBX
- cik: 0000744452
- company_name: BNB PLUS CORP.
- filed_at: 2025-01-30T23:59:59+00:00
- event_type: other
- sentiment: neutral
- materiality_score: 0.4
- calibrated_materiality_score: 0.4
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/744452/000110465925007587/0001104659-25-007587-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/744452/000110465925007587/tm254705d1_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-25-007587
- JSON: https://secwatch.observer/filing/0001104659-25-007587.json
- Plain text: https://secwatch.observer/filing/0001104659-25-007587.txt

## Key facts
- Auditor Changes
  Marcum LLP resigned as auditor of BNB PLUS CORP..
  - Action: resignation
  - Auditor: Marcum LLP
  - Successor: CBIZ CPAs P.C.
  source text: On November 1, 2024, CBIZ CPAs P.C. acquired the attest business of Marcum LLP (“Marcum”). On January 24, 2025, Applied DNA Sciences, Inc.
  evidence_url: https://www.sec.gov/Archives/edgar/data/744452/000110465925007587/0001104659-25-007587-index.htm
- Auditor Changes
  BNB PLUS CORP. engaged CBIZ CPAs P.C. as its auditor.
  - Action: engagement
  - Auditor: CBIZ CPAs P.C.
  source text: with the approval of the Audit Committee of the Company's Board of Directors, CBIZ CPAs P.C. was engaged as the Company's independent registered public accounting firm
  evidence_url: https://www.sec.gov/Archives/edgar/data/744452/000110465925007587/0001104659-25-007587-index.htm

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