{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-24-094194","form_type":"8-K","ticker":null,"cik":"0001854795","company_name":"INTEGRATED RAIL & RESOURCES ACQUISITION CORP","filed_at":"2024-11-04T23:59:59+00:00","discovered_at":"2026-05-14T18:03:10.081260+00:00","generated_at":"2026-05-30T06:19:05.090926+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"Integrated Rail & Resources dismisses Marcum, engages HL&B as auditor over independence concerns","bullets":["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."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-24-094194","json":"https://secwatch.observer/filing/0001213900-24-094194.json","markdown":"https://secwatch.observer/filing/0001213900-24-094194.md","text":"https://secwatch.observer/filing/0001213900-24-094194.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1854795/000121390024094194/0001213900-24-094194-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1854795/000121390024094194/ea0219942-8k_integrated.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-30T06:19:05.090926+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":[{"claim_id":"253165c475e271c1ecbf677f83fd3ea8473eb6b3","claim":"INTEGRATED RAIL & RESOURCES ACQUISITION CORP dismissed Marcum LLP as its auditor.","evidence_excerpt":"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","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1854795/000121390024094194/0001213900-24-094194-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Marcum LLP"},{"label":"Successor","value":"Ham, Langston & Brezina, LLP"}],"fact_type":"auditor_change"},{"claim_id":"6c9464b82426234b9be1b936fc4b81fc53c9a599","claim":"INTEGRATED RAIL & RESOURCES ACQUISITION CORP engaged Ham, Langston & Brezina, LLP as its auditor.","evidence_excerpt":"On November 1, 2024, with the approval of the Committee, the Company engaged Ham, Langston & Brezina, LLP","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1854795/000121390024094194/0001213900-24-094194-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Ham, Langston & Brezina, LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}