---
schema_version: "secwatch.filing_event.v1"
accession: "0001104659-25-055041"
form_type: "8-K"
ticker: null
cik: "0001844419"
company_name: "Maquia Capital Acquisition Corp"
filed_at: "2025-06-02T23:59:59+00:00"
generated_at: "2026-05-20T03:14:52.079139+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# Maquia Capital auditor Marcum resigns; CBIZ CPAs hired; material weaknesses persist

## Summary
- Marcum LLP resigned as independent auditor on May 29, 2025; CBIZ CPAs engaged same day after Audit Committee approval.
- No disagreements or reportable events occurred with Marcum, but prior reports included going-concern explanatory paragraph.
- Material weaknesses for FY2023 and FY2022 cited: complex financial instruments, income tax accounting, trust fund protection.
- Marcum's letter to SEC confirming no disagreements was filed as Exhibit 16.1.

## SEC filing metadata
- accession: 0001104659-25-055041
- form_type: 8-K
- cik: 0001844419
- company_name: Maquia Capital Acquisition Corp
- filed_at: 2025-06-02T23:59:59+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/1844419/000110465925055041/0001104659-25-055041-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1844419/000110465925055041/tm2516694d1_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-25-055041
- JSON: https://secwatch.observer/filing/0001104659-25-055041.json
- Plain text: https://secwatch.observer/filing/0001104659-25-055041.txt

## Key facts
- Auditor Changes
  Maquia Capital Acquisition Corp engaged CBIZ CPAs P.C. as its auditor.
  - Action: engagement
  - Auditor: CBIZ CPAs P.C.
  source text: On May 29, 2025, following the approval of the Audit Committee of the Company’s Board of Directors, CBIZ CPAs was engaged, effective immediately, as the Company’s independent registered public accounting firm.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1844419/000110465925055041/0001104659-25-055041-index.htm
- Auditor Changes
  Marcum LLP resigned as auditor of Maquia Capital Acquisition Corp.
  - Action: resignation
  - Auditor: Marcum LLP
  - Successor: CBIZ CPAs P.C.
  source text: Maquia Merger Sub, Inc., a Delaware corporation and wholly owned direct subsidiary of SPAC (" Merger Sub ") was notified by Marcum LLP ("Marcum") that Marcum resigned as the Company’s independent registered public accounting firm.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1844419/000110465925055041/0001104659-25-055041-index.htm

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