---
schema_version: "secwatch.filing_event.v1"
accession: "0001104659-25-027239"
form_type: "8-K"
ticker: "CNDA"
cik: "0001851959"
company_name: "Concord Acquisition Corp II"
filed_at: "2025-03-24T23:59:59+00:00"
generated_at: "2026-05-24T06:53:45.626597+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.4
calibrated_materiality_score: 0.4
confidence: "high"
source: SEC EDGAR
---

# Concord Acquisition Corp II auditor change: Marcum resigns, CBIZ engaged

## Summary
- Marcum LLP resigned as independent auditor on March 21, 2025; CBIZ CPAs P.C. appointed same day.
- No accounting disagreements with Marcum during FY2023-FY2024 and through resignation date.
- Prior audit reports included going concern qualification and a material weakness in internal control over complex financial instruments.
- Marcum letter to SEC filed as Exhibit 16.1 confirming no disagreements with the Company's disclosures.

## SEC filing metadata
- accession: 0001104659-25-027239
- form_type: 8-K
- ticker: CNDA
- cik: 0001851959
- company_name: Concord Acquisition Corp II
- filed_at: 2025-03-24T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- 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/1851959/000110465925027239/0001104659-25-027239-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1851959/000110465925027239/tm259865d1_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-25-027239
- JSON: https://secwatch.observer/filing/0001104659-25-027239.json
- Plain text: https://secwatch.observer/filing/0001104659-25-027239.txt

## Key facts
- Auditor Changes
  Concord Acquisition Corp II engaged CBIZ CPAs P.C. as its auditor.
  - Action: engagement
  - Auditor: CBIZ CPAs P.C.
  source text: On March 21, 2025, upon Marcum’s resignation as auditors of the Company and with the approval 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/1851959/000110465925027239/0001104659-25-027239-index.htm
- Auditor Changes
  Marcum LLP resigned as auditor of Concord Acquisition Corp II.
  - Action: resignation
  - Auditor: Marcum LLP
  source text: On March 21, 2025, Concord Acquisition Corp II (the “Company”) was notified by Marcum LLP (“Marcum”) that Marcum resigned as the independent registered accounting firm of the Company.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1851959/000110465925027239/0001104659-25-027239-index.htm

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