{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-23-033481","form_type":"8-K","ticker":"RIME","cik":"0000923601","company_name":"Algorhythm Holdings, Inc.","filed_at":"2023-09-22T23:59:59+00:00","discovered_at":"2026-05-14T18:03:37.047496+00:00","generated_at":"2026-06-10T09:59:46.490574+00:00","sec_items":["4.01","5.03","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Singing Machine dismisses EisnerAmper, appoints Marcum; changes fiscal year to Dec 31","bullets":["Dismissed EisnerAmper as auditor effective Sept 22, 2023; no disagreements or adverse opinions in prior reports.","Engaged Marcum LLP as new independent auditor for quarter ending Sept 30, 2023 and FY ending Dec 31, 2023.","Board approved change in fiscal year from March 31 to December 31; transition report for Apr 1-Dec 31, 2023 to be filed."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-23-033481","json":"https://secwatch.observer/filing/0001493152-23-033481.json","markdown":"https://secwatch.observer/filing/0001493152-23-033481.md","text":"https://secwatch.observer/filing/0001493152-23-033481.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/923601/000149315223033481/0001493152-23-033481-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/923601/000149315223033481/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-10T09:59:46.490574+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":"40dfc3258e36f96652c869846f4ba8612395c79e","claim":"Algorhythm Holdings, Inc. engaged Marcum LLP as its auditor.","evidence_excerpt":"Effective on September 18, 2023 (the “Effective Date”), the Audit Committee approved the engagement of Marcum LLP (“Marcum”) as the Company’s new independent registered public accounting firm commencing for its quarter ending September 30, 2023 and its fiscal year ending December 31, 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/923601/000149315223033481/0001493152-23-033481-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Marcum LLP"}],"fact_type":"auditor_change"},{"claim_id":"dc4960c5d84b0c1af62fcf0185373e6bdd386086","claim":"Algorhythm Holdings, Inc. dismissed EisnerAmper LLP as its auditor.","evidence_excerpt":"On September 22, 2023, The Singing Machine Company, Inc. (the “Company”) notified EisnerAmper LLP (“EisnerAmper”) of its dismissal as the Company’s independent registered public accounting firm as of that date.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/923601/000149315223033481/0001493152-23-033481-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"EisnerAmper LLP"},{"label":"Successor","value":"Marcum LLP"}],"fact_type":"auditor_change"},{"claim_id":"a07ffefacd94d950ed6febf7ca00b762e5c2fc99","claim":"Algorhythm Holdings, Inc.: The Company changed its fiscal year end from March 31st to December 31st (effective 2023-09-22).","evidence_excerpt":"On September 22, 2023, the Board approved a change in fiscal year end of the Company from March 31st to December 31st.","evidence_source":"SEC 8-K Item 5.03/5.05/5.06","evidence_url":"https://www.sec.gov/Archives/edgar/data/923601/000149315223033481/0001493152-23-033481-index.htm","confidence":0.9,"family_label":"Governance Changes","details":[{"label":"Change","value":"fiscal year change"},{"label":"Effective","value":"2023-09-22"}],"fact_type":"governance_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}