{"schema_version":"secwatch.filing_event.v1","accession":"0001174947-25-000378","form_type":"8-K","ticker":"IEHC","cik":"0000050292","company_name":"IEH Corp","filed_at":"2025-03-21T23:59:59+00:00","discovered_at":"2026-05-14T18:03:06.038318+00:00","generated_at":"2026-05-24T09:25:36.416561+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"IEH replaces auditor Marcum with CBIZ CPAs after Marcum attest business sale","bullets":["Marcum LLP resigned as independent auditor on March 18, 2025, effective immediately.","CBIZ CPAs P.C. engaged as new independent auditor for fiscal year ending March 31, 2025.","Audit team from Marcum is expected to continue servicing the Company under CBIZ.","No disagreements or reportable events occurred in fiscal years 2023 and 2024.","Change stems from CBIZ acquiring Marcum's attest business effective November 1, 2024."],"urls":{"canonical":"https://secwatch.observer/filing/0001174947-25-000378","json":"https://secwatch.observer/filing/0001174947-25-000378.json","markdown":"https://secwatch.observer/filing/0001174947-25-000378.md","text":"https://secwatch.observer/filing/0001174947-25-000378.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/50292/000117494725000378/0001174947-25-000378-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/50292/000117494725000378/form8k-33864_ieh.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-24T09:25:36.416561+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"ebbed8a1a0364e9eae521923b0c0c0ed7307856b","claim":"IEH Corp engaged CBIZ CPAs P.C. as its auditor.","evidence_excerpt":"On March 18, 2025, Marcum resigned as the Company’s independent registered public accounting firm, and CBIZ CPAs was engaged to serve as the independent registered public accounting firm for the Company for the fiscal year ending March 31, 2025, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/50292/000117494725000378/0001174947-25-000378-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"CBIZ CPAs P.C."}],"fact_type":"auditor_change"},{"claim_id":"fccf58686bf8e79d2e08509d47a5917cdd1784a1","claim":"Marcum LLP resigned as auditor of IEH Corp.","evidence_excerpt":"On March 18, 2025, Marcum resigned as the Company’s independent registered public accounting firm, and CBIZ CPAs was engaged to serve as the independent registered public accounting firm for the Company for the fiscal year ending March 31, 2025, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/50292/000117494725000378/0001174947-25-000378-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Marcum LLP"},{"label":"Successor","value":"CBIZ CPAs P.C."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}