---
schema_version: "secwatch.filing_event.v1"
accession: "0001193125-25-093642"
form_type: "8-K"
ticker: null
cik: "0001852889"
company_name: "Investcorp AI Acquisition Corp."
filed_at: "2025-04-24T23:59:59+00:00"
generated_at: "2026-05-23T07:18:03.648399+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.3
calibrated_materiality_score: 0.3
confidence: "high"
source: SEC EDGAR
---

# Investcorp AI Acquisition replaces Marcum with CBIZ CPAs as auditor following Marcum's attest business sale

## Summary
- Marcum LLP resigned as auditor on April 22, 2025; CBIZ CPAs P.C. appointed on April 23, 2025 for FY2025.
- No reportable events or disagreements; change follows CBIZ's November 2024 acquisition of Marcum's attest business.
- Prior Marcum reports for FY2023 and FY2024 included an emphasis paragraph about substantial doubt regarding going concern.
- Marcum provided a concurrence letter (Exhibit 16.1) as required under Item 304(a)(3).

## SEC filing metadata
- accession: 0001193125-25-093642
- form_type: 8-K
- cik: 0001852889
- company_name: Investcorp AI Acquisition Corp.
- filed_at: 2025-04-24T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.3
- calibrated_materiality_score: 0.3
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1852889/000119312525093642/0001193125-25-093642-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1852889/000119312525093642/d921147d8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001193125-25-093642
- JSON: https://secwatch.observer/filing/0001193125-25-093642.json
- Plain text: https://secwatch.observer/filing/0001193125-25-093642.txt

## Key facts
- Auditor Changes
  Investcorp AI Acquisition Corp. engaged CBIZ CPAs P.C. as its auditor.
  - Action: engagement
  - Auditor: CBIZ CPAs P.C.
  source text: On April 23, 2025, the Company, with the approval of the Audit Committee of the Company’s Board of Directors, engaged CBIZ CPAs as the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2025.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1852889/000119312525093642/0001193125-25-093642-index.htm
- Auditor Changes
  Marcum LLP resigned as auditor of Investcorp AI Acquisition Corp..
  - Action: resignation
  - Auditor: Marcum LLP
  source text: On April 22, 2025, Marcum informed Investcorp AI Acquisition Corp. (the “Company”) that Marcum resigned as the Company’s independent registered public accounting firm.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1852889/000119312525093642/0001193125-25-093642-index.htm

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