---
schema_version: "secwatch.filing_event.v1"
accession: "0001628280-23-001032"
form_type: "8-K"
ticker: "RICK"
cik: "0000935419"
company_name: "RCI HOSPITALITY HOLDINGS, INC."
filed_at: "2023-01-13T23:59:59+00:00"
generated_at: "2026-06-20T15:46:42.617878+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.55
calibrated_materiality_score: 0.55
confidence: "high"
source: SEC EDGAR
---

# RCI Hospitality dismisses Friedman LLP, engages Marcum as auditor; material weaknesses in internal controls reaffirmed

## Summary
- Audit Committee dismissed Friedman and engaged Marcum effective January 12, 2023, following Friedman's merger with Marcum.
- No disagreements with Friedman on accounting principles or audit scope during FY2021, FY2022, or subsequent period.
- Friedman had identified material weaknesses in internal control over financial reporting for FY2021 and FY2022.
- Friedman provided a letter to the SEC agreeing with the statements in this filing.
- Company had no prior consultations with Marcum on accounting principles or audit matters.

## SEC filing metadata
- accession: 0001628280-23-001032
- form_type: 8-K
- ticker: RICK
- cik: 0000935419
- company_name: RCI HOSPITALITY HOLDINGS, INC.
- filed_at: 2023-01-13T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.55
- calibrated_materiality_score: 0.55
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/935419/000162828023001032/0001628280-23-001032-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/935419/000162828023001032/rick-20230112.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001628280-23-001032
- JSON: https://secwatch.observer/filing/0001628280-23-001032.json
- Plain text: https://secwatch.observer/filing/0001628280-23-001032.txt

## Key facts
- Auditor Changes
  RCI HOSPITALITY HOLDINGS, INC. dismissed Friedman LLP as its auditor.
  - Action: dismissal
  - Auditor: Friedman LLP
  source text: On January 12, 2023, the Audit Committee of the Company’s Board of Directors approved the dismissal of Friedman and the engagement of Marcum to serve as the Company’s independent registered public accounting firm.
  evidence_url: https://www.sec.gov/Archives/edgar/data/935419/000162828023001032/0001628280-23-001032-index.htm
- Auditor Changes
  RCI HOSPITALITY HOLDINGS, INC. engaged Marcum LLP as its auditor.
  - Action: engagement
  - Auditor: Marcum LLP
  source text: On January 12, 2023, the Audit Committee of the Company’s Board of Directors approved the dismissal of Friedman and the engagement of Marcum to serve as the Company’s independent registered public accounting firm.
  evidence_url: https://www.sec.gov/Archives/edgar/data/935419/000162828023001032/0001628280-23-001032-index.htm

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