{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-25-035576","form_type":"8-K","ticker":"CYN","cik":"0001874097","company_name":"Cyngn Inc.","filed_at":"2025-04-25T23:59:59+00:00","discovered_at":"2026-05-14T18:02:50.326286+00:00","generated_at":"2026-05-23T06:07:08.532655+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Cyngn replaces auditor Marcum with CBIZ after resignation; material weakness in internal controls","bullets":["Marcum LLP resigned as independent auditor on April 23, 2025; CBIZ CPAs P.C. engaged same day for FY2025.","Marcum's 2023 and 2024 reports included going-concern explanatory paragraph about substantial doubt.","Material weakness in internal controls over financial reporting related to oversight of third parties in financial reporting process.","No disagreements with Marcum on accounting principles or audit scope.","Audit committee and board approved the engagement of CBIZ."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-25-035576","json":"https://secwatch.observer/filing/0001213900-25-035576.json","markdown":"https://secwatch.observer/filing/0001213900-25-035576.md","text":"https://secwatch.observer/filing/0001213900-25-035576.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1874097/000121390025035576/0001213900-25-035576-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1874097/000121390025035576/ea0239509-8k_cyngn.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-23T06:07:08.532655+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":"263d274e338b53eb672b09f536a5463d68b69b1f","claim":"Cyngn Inc. engaged CBIZ CPAs P.C. as its auditor.","evidence_excerpt":"On April 23, 2025, following the approval of the Audit Committee of the Company’s Board of Directors and the Company’s Board of Directors, CBIZ was engaged, effective immediately, as the Company’s independent registered public accounting firm for the year ending December 31, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1874097/000121390025035576/0001213900-25-035576-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"},{"claim_id":"dedf4aa72f88dd1acf1b266e9b42bdb7225ecfa3","claim":"Marcum LLP resigned as auditor of Cyngn Inc..","evidence_excerpt":"On April 23, 2025, Cyngn Inc. (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/1874097/000121390025035576/0001213900-25-035576-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Marcum LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}