---
schema_version: "secwatch.filing_event.v1"
accession: "0001174947-25-000763"
form_type: "8-K"
ticker: "BDL"
cik: "0000012040"
company_name: "FLANIGANS ENTERPRISES INC"
filed_at: "2025-05-13T23:59:59+00:00"
generated_at: "2026-05-21T13:09:02.055574+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# Flanigan's auditor Marcum resigns; CBIZ CPAs engaged; prior material weaknesses disclosed

## Summary
- Marcum LLP resigned as independent auditor on May 9, 2025; effective immediately, CBIZ CPAs P.C. was engaged for FY2025.
- No disagreements with Marcum on accounting principles; previously reported material weaknesses in IT controls, staffing, and deferred revenue.
- CBIZ CPAs acquired Marcum's attest business in November 2024; no consultations occurred before engagement.
- Marcum's opinion on FY2024 and FY2023 financials was unqualified; reportable events were only the material weaknesses disclosed in prior filings.

## SEC filing metadata
- accession: 0001174947-25-000763
- form_type: 8-K
- ticker: BDL
- cik: 0000012040
- company_name: FLANIGANS ENTERPRISES INC
- filed_at: 2025-05-13T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- 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/12040/000117494725000763/0001174947-25-000763-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/12040/000117494725000763/form8k-34233_bdl.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001174947-25-000763
- JSON: https://secwatch.observer/filing/0001174947-25-000763.json
- Plain text: https://secwatch.observer/filing/0001174947-25-000763.txt

## Key facts
- Auditor Changes
  Marcum LLP resigned as auditor of FLANIGANS ENTERPRISES INC.
  - Action: resignation
  - Auditor: Marcum LLP
  source text: On May 9, 2025, Flanigan’s Enterprises, Inc., (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/12040/000117494725000763/0001174947-25-000763-index.htm
- Auditor Changes
  FLANIGANS ENTERPRISES INC engaged CBIZ CPAs P.C. as its auditor.
  - Action: engagement
  - Auditor: CBIZ CPAs P.C.
  source text: On May 9, 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 for the fiscal year ended September 27, 2025.
  evidence_url: https://www.sec.gov/Archives/edgar/data/12040/000117494725000763/0001174947-25-000763-index.htm

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