secwatch.observer — SEC 8-K summary
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Issuer:     FLANIGANS ENTERPRISES INC (BDL)
CIK:        0000012040
Form:       8-K
Filed at:   2025-05-13T23:59:59+00:00
Accession:  0001174947-25-000763
Event type: other_material
Sentiment:  neutral
Materiality: 0.60
Item codes: 4.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/12040/000117494725000763/0001174947-25-000763-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/12040/000117494725000763/form8k-34233_bdl.htm
  HTML page:      https://secwatch.observer/filing/0001174947-25-000763

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