{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-26-322239","form_type":"8-K","ticker":"CBZ","cik":"0000944148","company_name":"CBIZ, Inc.","filed_at":"2026-07-29T12:16:25+00:00","discovered_at":"2026-07-29T12:20:00.352851+00:00","generated_at":"2026-07-29T12:20:09.978887+00:00","sec_items":["8.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"CBIZ discloses material weaknesses, rescission offer for ESPP over-issuance of 481K shares","bullets":["Up to 481,049 shares purchased in excess of ESPP authorization from Oct 2023 to Apr 2026; voluntary rescission offer with potential payments up to ~$20.2M.","Material weaknesses identified in ESPP administration and goodwill reassignment; prior internal control reports for FY2025 no longer reliable.","Immaterial revisions to Q1 2026: net income reduced by $8.8M, EPS from $2.63 to $2.49.","Company expects to file 10-K amendment with adverse opinion on internal controls; remediation plan underway.","No impact on previously issued financial statements; KPMG's opinion on financials remains unchanged."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-322239","json":"https://secwatch.observer/filing/0001193125-26-322239.json","markdown":"https://secwatch.observer/filing/0001193125-26-322239.md","text":"https://secwatch.observer/filing/0001193125-26-322239.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/944148/000119312526322239/0001193125-26-322239-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/944148/000119312526322239/d114410d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-07-29T12:20:09.978887+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}