{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-25-028931","form_type":"8-K","ticker":null,"cik":"0001817640","company_name":"Breeze Holdings Acquisition Corp.","filed_at":"2025-04-04T23:59:59+00:00","discovered_at":"2026-05-14T18:02:49.856335+00:00","generated_at":"2026-05-23T21:19:54.981757+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Breeze Holdings replaces auditor Marcum with CBIZ CPAs after Marcum's acquisition","bullets":["Marcum LLP resigned on April 2, 2025; CBIZ CPAs engaged same day as independent auditor for FY 2025.","No disagreements or reportable events with Marcum, except a known material weakness in internal controls.","Marcum's prior audit reports included an explanatory paragraph on substantial doubt about going concern.","Audit committee approved the change; CBIZ CPAs had no prior consultations on accounting or audit matters."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-25-028931","json":"https://secwatch.observer/filing/0001213900-25-028931.json","markdown":"https://secwatch.observer/filing/0001213900-25-028931.md","text":"https://secwatch.observer/filing/0001213900-25-028931.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1817640/000121390025028931/0001213900-25-028931-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1817640/000121390025028931/ea0237227-8k_breeze.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-23T21:19:54.981757+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":"8a58755353d7019ed3eb426d44af0e8198700007","claim":"Marcum LLP resigned as auditor of Breeze Holdings Acquisition Corp..","evidence_excerpt":"On April 2, 2025, Breeze Holdings Acquisition Corp. (the “Company”) was notified by Marcum LLP (“Marcum”) that Marcum resigned as the Company’s independent registered accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1817640/000121390025028931/0001213900-25-028931-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Marcum LLP"},{"label":"Successor","value":"CBIZ CPAs P.C."}],"fact_type":"auditor_change"},{"claim_id":"d14606a743bd80c0e6df627f27fa58e717b3995b","claim":"Breeze Holdings Acquisition Corp. engaged CBIZ CPAs P.C. as its auditor.","evidence_excerpt":"On April 2, 2025, following the approval of the Audit Committee of the Company’s Board of Directors, CBIZ CPAs was engaged, effective immediately, as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1817640/000121390025028931/0001213900-25-028931-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"CBIZ CPAs P.C."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}