INTEGRATED RAIL & RESOURCES ACQUISITION CORP: auditor change — Integrated Rail & Resources dismisses Marcum, engages HL&B as auditor over independence concerns

INTEGRATED RAIL & RESOURCES ACQUISITION CORP

Dismissed Marcum LLP on Nov 1, 2024 due to independence concerns from its merger with CBIZ, which advised Tar Sands (merger target).
Engaged Ham, Langston & Brezina (HL&B) as new independent auditor for FY2024 effective with Q3 2024 review.
No disagreements with Marcum; only reportable event was a previously disclosed material weakness in internal control over trust account payments.

item 4.01 item 9.01

Key facts

Extracted from this filing and checked against the source text.

Auditor Changes SEC 8-K Item 4.01/4.02 confidence 0.9

INTEGRATED RAIL & RESOURCES ACQUISITION CORP dismissed Marcum LLP as its auditor.

Action: dismissal
Auditor: Marcum LLP
Successor: Ham, Langston & Brezina, LLP

Exact text from the filing

Dismissal of Marcum On November 1, 2024, the Company, with the approval of the audit committee (the “Committee”) of the Company’s board of directors (the “Board”), dismissed Marcum LLP (“Marcum”) as the independent registered public accounting firm for the Company, effective immediately, due to Marcum’s

View on SEC.gov

Auditor Changes SEC 8-K Item 4.01/4.02 confidence 0.9

INTEGRATED RAIL & RESOURCES ACQUISITION CORP engaged Ham, Langston & Brezina, LLP as its auditor.

Action: engagement
Auditor: Ham, Langston & Brezina, LLP

Exact text from the filing

On November 1, 2024, with the approval of the Committee, the Company engaged Ham, Langston & Brezina, LLP

View on SEC.gov

Browse all auditor changes →

Source: SEC EDGAR

accession 0001213900-24-094194

view filing index on sec.gov

view primary document

Machine-readable: JSON · Markdown · Plain text

This headline and bullets were generated automatically by deepseek-v4-flash:cloud@v2 from the public filing. Read the source on SEC.gov before relying on any specific claim. Not investment advice. See methodology for how this pipeline works.