{"schema_version":"secwatch.filing_event.v1","accession":"0001628280-25-002556","form_type":"8-K","ticker":"RICK","cik":"0000935419","company_name":"RCI HOSPITALITY HOLDINGS, INC.","filed_at":"2025-01-27T23:59:59+00:00","discovered_at":"2026-05-14T18:03:06.870248+00:00","generated_at":"2026-05-27T09:57:56.706686+00:00","sec_items":["4.01","9.01"],"event_type":"regulatory","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"RCI Hospitality dismisses Marcum, hires CBIZ CPAs as auditor after Marcum acquisition","bullets":["Audit Committee dismissed Marcum LLP and engaged CBIZ CPAs P.C. effective Jan 22, 2025, following CBIZ's acquisition of Marcum's attest business.","Marcum's reports for fiscal years 2024 and 2023 contained no adverse opinion or qualification.","Company disclosed three material weaknesses: IT general controls, business combination accounting, and impairment assessments.","No disagreements with Marcum on accounting principles or audit scope during 2024, 2023, or interim period.","Marcum provided a letter dated Jan 24, 2025, agreeing with the statements in the filing."],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-25-002556","json":"https://secwatch.observer/filing/0001628280-25-002556.json","markdown":"https://secwatch.observer/filing/0001628280-25-002556.md","text":"https://secwatch.observer/filing/0001628280-25-002556.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/935419/000162828025002556/0001628280-25-002556-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/935419/000162828025002556/rick-20250122.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud","generated_at":"2026-05-27T09:57:56.706686+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":"1ffa7ce7c6f7688cbdabb9e8e73ac3be66b1c086","claim":"RCI HOSPITALITY HOLDINGS, INC. engaged CBIZ CPAs P.C. as its auditor.","evidence_excerpt":"the Audit Committee of the Company’s Board of Directors approved the dismissal of Marcum and the engagement of CBIZ CPAs P.C.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/935419/000162828025002556/0001628280-25-002556-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"CBIZ CPAs P.C."}],"fact_type":"auditor_change"},{"claim_id":"c7a296bd037bc56b8da6df4def878c02ad580aa9","claim":"RCI HOSPITALITY HOLDINGS, INC. dismissed Marcum LLP as its auditor.","evidence_excerpt":"the Audit Committee of the Company’s Board of Directors approved the dismissal of Marcum and the engagement of CBIZ CPAs P.C.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/935419/000162828025002556/0001628280-25-002556-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Marcum LLP"},{"label":"Successor","value":"CBIZ CPAs P.C."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}