---
schema_version: "secwatch.filing_event.v1"
accession: "0001558370-25-003857"
form_type: "8-K"
ticker: null
cik: "0000846475"
company_name: "ZYNEX INC"
filed_at: "2025-03-27T23:59:59+00:00"
generated_at: "2026-05-24T04:29:20.691553+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# Zynex (ZYXI) replaces auditor Marcum with CBIZ; discloses material weaknesses in internal controls

## Summary
- Marcum LLP resigned effective March 26, 2025; CBIZ CPAs P.C. engaged as new independent auditor for FY2025.
- Marcum's reports on FY2023 and FY2024 were unqualified; no disagreements with management.
- Two reportable events: material weaknesses in ITGCs (2023/2024) and accounts receivable valuation (2023; remediated in 2024).
- Audit committee approved CBIZ engagement; no prior consultations with CBIZ on accounting matters.

## SEC filing metadata
- accession: 0001558370-25-003857
- form_type: 8-K
- cik: 0000846475
- company_name: ZYNEX INC
- filed_at: 2025-03-27T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.65
- calibrated_materiality_score: 0.65
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/846475/000155837025003857/0001558370-25-003857-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/846475/000155837025003857/zyxi-20250327x8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001558370-25-003857
- JSON: https://secwatch.observer/filing/0001558370-25-003857.json
- Plain text: https://secwatch.observer/filing/0001558370-25-003857.txt

## Key facts
- Auditor Changes
  Marcum LLP resigned as auditor of ZYNEX INC.
  - Action: resignation
  - Auditor: Marcum LLP
  - Successor: CBIZ CPAs P.C.
  source text: (the “Company”) was notified by Marcum LLP (“Marcum”) that Marcum resigned as the Company’s independent registered accounting firm. On November 1, 2024, CBIZ CPAs P.C. (“CBIZ”) acquired the attest business of Marcum. On March 26, 2025, following the approval of the Audit Committee of the Company’s Board of Directors, CBIZ was engaged, effective immediately, as the Company’s independent registered public accounting firm for the year ended December 31, 2025. The reports of Marcum regarding the Company’s financial statements for the years ended December 31, 2024 and December 31, 2023, did not contain any adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles. During the years ended December 31, 2024 and December 31, 2023, and through March 26, 2025, the date of Marcum’s resignation, there were (a) no disagreements
  evidence_url: https://www.sec.gov/Archives/edgar/data/846475/000155837025003857/0001558370-25-003857-index.htm
- Auditor Changes
  ZYNEX INC engaged CBIZ CPAs P.C. as its auditor.
  - Action: engagement
  - Auditor: CBIZ CPAs P.C.
  source text: following the approval of the Audit Committee of the Company’s Board of Directors, CBIZ was engaged, effective immediately, as the Company’s independent registered public accounting firm for the year ended December 31, 2025.
  evidence_url: https://www.sec.gov/Archives/edgar/data/846475/000155837025003857/0001558370-25-003857-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.