{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-24-037602","form_type":"8-K","ticker":"HNNA","cik":"0001145255","company_name":"HENNESSY ADVISORS INC","filed_at":"2024-12-16T23:59:59+00:00","discovered_at":"2026-05-14T18:03:07.796409+00:00","generated_at":"2026-05-29T02:46:28.564034+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":"Hennessy Advisors replaces Marcum with CBIZ as auditor after Marcum declines reelection","bullets":["Marcum LLP notified Hennessy on Dec 10, 2024 it would not stand for reelection as auditor.","Marcum resigned Dec 11, 2024; Audit Committee approved CBIZ CPAs P.C. as successor for FY2025.","No disagreements or reportable events occurred during fiscal years 2024 and 2023 or through Dec 11, 2024.","CBIZ acquired Marcum's attest business on Nov 1, 2024, prompting the transition.","Marcum's letter agreeing with the company's statements is filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-24-037602","json":"https://secwatch.observer/filing/0001437749-24-037602.json","markdown":"https://secwatch.observer/filing/0001437749-24-037602.md","text":"https://secwatch.observer/filing/0001437749-24-037602.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1145255/000143774924037602/0001437749-24-037602-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1145255/000143774924037602/hnna20241216_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-29T02:46:28.564034+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}