{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-25-012696","form_type":"8-K","ticker":"REKR","cik":"0001697851","company_name":"Rekor Systems, Inc.","filed_at":"2025-04-22T23:59:59+00:00","discovered_at":"2026-05-14T18:02:49.377628+00:00","generated_at":"2026-05-23T09:23:50.063372+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Rekor Systems: Auditor resignation and appointment; going concern note persists","bullets":["Marcum LLP resigned as independent auditor on April 22, 2025; Audit Committee appointed CBIZ CPAs effective immediately.","Audit reports for FY2024 and FY2023 included a going concern explanatory paragraph about substantial doubt.","A material weakness in internal controls over significant/unusual transactions was reported and remediated as of Dec 31, 2024.","No disagreements or reportable events occurred with Marcum beyond the material weakness."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-25-012696","json":"https://secwatch.observer/filing/0001437749-25-012696.json","markdown":"https://secwatch.observer/filing/0001437749-25-012696.md","text":"https://secwatch.observer/filing/0001437749-25-012696.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1697851/000143774925012696/0001437749-25-012696-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1697851/000143774925012696/rekr20250422_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-23T09:23:50.063372+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":"424f91851a73998df962df02293bd6eb335e65e6","claim":"Marcum LLP resigned as auditor of Rekor Systems, Inc..","evidence_excerpt":"On April 22, 2025, Marcum resigned as the independent registered public accounting firm of Rekor Systems, Inc.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1697851/000143774925012696/0001437749-25-012696-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Marcum LLP"}],"fact_type":"auditor_change"},{"claim_id":"d94a29ab6ef47d25b248ddbd5a3f561a64c5716a","claim":"Rekor Systems, Inc. engaged CBIZ CPAs P.C. as its auditor.","evidence_excerpt":"The Audit Committee approved the appointment of CBIZ CPAs as the Company's new independent registered public accounting firm on April 22, 2025","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1697851/000143774925012696/0001437749-25-012696-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"}