---
schema_version: "secwatch.filing_event.v1"
accession: "0001558370-25-004720"
form_type: "8-K"
ticker: "CWCO"
cik: "0000928340"
company_name: "Consolidated Water Co. Ltd."
filed_at: "2025-04-11T23:59:59+00:00"
generated_at: "2026-05-23T16:44:52.981117+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# Consolidated Water replaces auditor Marcum with CBIZ CPAs after Marcum's resignation

## Summary
- Marcum LLP resigned as independent auditor effective April 7, 2025; CBIZ CPAs P.C. engaged for FY 2025.
- No adverse opinions or disagreements on financial statements in past two fiscal years.
- Marcum's 2024 internal control report cited material weakness in IT general controls; remediated by Nov 1, 2024 but not fully effective at year-end.
- No prior consultations with CBIZ CPAs on accounting or audit matters before engagement.

## SEC filing metadata
- accession: 0001558370-25-004720
- form_type: 8-K
- ticker: CWCO
- cik: 0000928340
- company_name: Consolidated Water Co. Ltd.
- filed_at: 2025-04-11T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/928340/000155837025004720/0001558370-25-004720-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/928340/000155837025004720/cwco-20250407x8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001558370-25-004720
- JSON: https://secwatch.observer/filing/0001558370-25-004720.json
- Plain text: https://secwatch.observer/filing/0001558370-25-004720.txt

## Key facts
- Auditor Changes
  Consolidated Water Co. Ltd. engaged CBIZ CPAs P.C. as its auditor.
  - Action: engagement
  - Auditor: CBIZ CPAs P.C.
  source text: On April 7, 2025, following the approval of the Audit Committee of the Company’s Board of Directors, CBIZ CPAs was engaged, effective immediately, as the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2025.
  evidence_url: https://www.sec.gov/Archives/edgar/data/928340/000155837025004720/0001558370-25-004720-index.htm
- Auditor Changes
  Marcum LLP resigned as auditor of Consolidated Water Co. Ltd..
  - Action: resignation
  - Auditor: Marcum LLP
  source text: On April 7, 2025, Consolidated Water Co. Ltd. (the “Company”) was notified by Marcum LLP (“Marcum”) that Marcum resigned as the Company’s independent registered accounting firm effective as of such date.
  evidence_url: https://www.sec.gov/Archives/edgar/data/928340/000155837025004720/0001558370-25-004720-index.htm

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