{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-25-017614","form_type":"8-K","ticker":"RIME","cik":"0000923601","company_name":"Algorhythm Holdings, Inc.","filed_at":"2025-10-09T23:59:59+00:00","discovered_at":"2026-05-14T18:02:42.631817+00:00","generated_at":"2026-05-17T04:17:12.894589+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"Algorhythm Holdings dismisses Berkowitz, engages M&K CPAs as new auditor","bullets":["Dismissed Berkowitz Pollack Brant as independent auditor effective October 6, 2025; engaged M&K CPAs PLLC for FY2025.","No disagreements with Berkowitz; only reportable event was material weaknesses in internal controls reported earlier.","Berkowitz had been engaged only since June 2, 2025 and issued no audit report on the company's financial statements.","Audit Committee approved both the dismissal and the new engagement."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-25-017614","json":"https://secwatch.observer/filing/0001493152-25-017614.json","markdown":"https://secwatch.observer/filing/0001493152-25-017614.md","text":"https://secwatch.observer/filing/0001493152-25-017614.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/923601/000149315225017614/0001493152-25-017614-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/923601/000149315225017614/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T04:17:12.894589+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":"130db7ccda938be77fe8e7387fe225e33f50b275","claim":"Algorhythm Holdings, Inc. dismissed Berkowitz Pollack Brant, Advisors + CPAs as its auditor.","evidence_excerpt":"ismissal of Independent Registered Public Accounting Firm On October 6, 2025, Algorhythm Holdings, Inc. (the “Company”) dismissed Berkowitz Pollack Brant, Advisors + CPAs (“Berkowitz”) as the Company’s independent registered public accounting firm effective on that date.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/923601/000149315225017614/0001493152-25-017614-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Berkowitz Pollack Brant, Advisors + CPAs"},{"label":"Successor","value":"M&K CPAs PLLC"}],"fact_type":"auditor_change"},{"claim_id":"b7f43db5da22fed1e6d4a7b7bc77778ca64acfbb","claim":"Algorhythm Holdings, Inc. engaged M&K CPAs PLLC as its auditor.","evidence_excerpt":"ctober 6, 2025, the Company engaged M&K CPAs PLLC (“M&K CPAs”) as the Company’s new independent registered public accounting firm for the fiscal year ending December 31, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/923601/000149315225017614/0001493152-25-017614-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"M&K CPAs PLLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}