---
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"
generated_at: "2026-05-30T06:19:05.090926+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.55
calibrated_materiality_score: 0.55
confidence: "high"
source: SEC EDGAR
---

# Integrated Rail & Resources dismisses Marcum, engages HL&B as auditor over independence concerns

## Summary
- 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.

## SEC filing metadata
- accession: 0001213900-24-094194
- form_type: 8-K
- cik: 0001854795
- company_name: INTEGRATED RAIL & RESOURCES ACQUISITION CORP
- filed_at: 2024-11-04T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.55
- calibrated_materiality_score: 0.55
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-24-094194
- JSON: https://secwatch.observer/filing/0001213900-24-094194.json
- Plain text: https://secwatch.observer/filing/0001213900-24-094194.txt

## Key facts
- Auditor Changes
  INTEGRATED RAIL & RESOURCES ACQUISITION CORP dismissed Marcum LLP as its auditor.
  - Action: dismissal
  - Auditor: Marcum LLP
  - Successor: Ham, Langston & Brezina, LLP
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1854795/000121390024094194/0001213900-24-094194-index.htm
- Auditor Changes
  INTEGRATED RAIL & RESOURCES ACQUISITION CORP engaged Ham, Langston & Brezina, LLP as its auditor.
  - Action: engagement
  - Auditor: Ham, Langston & Brezina, LLP
  source text: On November 1, 2024, with the approval of the Committee, the Company engaged Ham, Langston & Brezina, LLP
  evidence_url: https://www.sec.gov/Archives/edgar/data/1854795/000121390024094194/0001213900-24-094194-index.htm

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