{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-25-054411","form_type":"8-K","ticker":"TBH","cik":"0001903595","company_name":"Brag House Holdings, Inc.","filed_at":"2025-06-16T23:59:59+00:00","discovered_at":"2026-05-14T18:02:50.437498+00:00","generated_at":"2026-05-19T07:03:27.771819+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Brag House Holdings auditor Marcum resigns; CBIZ appointed as successor","bullets":["Marcum LLP resigned as auditor on June 10, 2025, following its acquisition by CBIZ CPAs P.C.","CBIZ CPAs P.C. was engaged as new independent registered public accounting firm on same date.","No accounting disagreements existed; prior FY2024 report included going concern doubt paragraph.","Reportable events: material weaknesses in internal controls over cash disbursements, taxes, cybersecurity, and complex debt/equity transactions."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-25-054411","json":"https://secwatch.observer/filing/0001213900-25-054411.json","markdown":"https://secwatch.observer/filing/0001213900-25-054411.md","text":"https://secwatch.observer/filing/0001213900-25-054411.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1903595/000121390025054411/0001213900-25-054411-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1903595/000121390025054411/ea0245708-8k_braghouse.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-19T07:03:27.771819+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":"66105ac6de86a8f01467fc744614571a69af21d5","claim":"Brag House Holdings, Inc. engaged CBIZ CPAs P.C. as its auditor.","evidence_excerpt":"ndependent registered public accounting firm, in the context of Marcum’s business combination with CBIZ CPAs P.C. On November 1, 2024, CBIZ CPAs P.C. (“CBIZ”) acquired the attest business of Marcum.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1903595/000121390025054411/0001213900-25-054411-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":"925f836142e17388d10b162ca98bf1ac46eed4fa","claim":"Marcum LLP resigned as auditor of Brag House Holdings, Inc..","evidence_excerpt":"On June 10, 2025, Brag House Holdings, Inc. (the \"Company\") was notified by Marcum LLP (\"Marcum\") that Marcum resigned as the Company’s independent registered public accounting firm","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1903595/000121390025054411/0001213900-25-054411-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"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}