---
schema_version: "secwatch.filing_event.v1"
accession: "0001140361-25-016054"
form_type: "8-K"
ticker: "FORA"
cik: "0001829280"
company_name: "Forian Inc."
filed_at: "2025-04-28T23:59:59+00:00"
generated_at: "2026-05-23T05:11:22.084464+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# Forian replaces Marcum with CBIZ as auditor; two material weaknesses outstanding at Dec 31, 2024

## Summary
- Marcum dismissed as independent auditor effective April 24, 2025; CBIZ engaged for FY 2025.
- Marcum's acquisition by CBIZ was effective Nov 1, 2024; no disagreements on accounting principles or audit scope.
- Two unremediated material weaknesses as of Dec 31, 2024: (1) controls over payables transactions, (2) revenue recognition for minimum payments under ASC 606.
- The revenue-recognition weakness led to restatement of 2023 annual and Q1-Q3 2023 financials.
- One prior material weakness (IT controls) was remediated as of Dec 31, 2024.

## SEC filing metadata
- accession: 0001140361-25-016054
- form_type: 8-K
- ticker: FORA
- cik: 0001829280
- company_name: Forian Inc.
- filed_at: 2025-04-28T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1829280/000114036125016054/0001140361-25-016054-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1829280/000114036125016054/ef20047860_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001140361-25-016054
- JSON: https://secwatch.observer/filing/0001140361-25-016054.json
- Plain text: https://secwatch.observer/filing/0001140361-25-016054.txt

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