---
schema_version: "secwatch.filing_event.v1"
accession: "0001628280-25-019742"
form_type: "8-K"
ticker: "NLCP"
cik: "0001854964"
company_name: "NewLake Capital Partners, Inc."
filed_at: "2025-04-24T23:59:59+00:00"
generated_at: "2026-05-23T07:18:19.613467+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.3
calibrated_materiality_score: 0.3
confidence: "high"
source: SEC EDGAR
---

# NewLake Capital Partners replaces Marcum with CBIZ as auditor following acquisition of Marcum's attest practice

## Summary
- Marcum resigned as auditor effective April 22, 2025; no disagreements or adverse opinions in prior reports.
- CBIZ CPAs engaged as new independent auditor for FY2025, starting with Q1 2025 review.
- Change driven by CBIZ's acquisition of Marcum's attest business on November 1, 2024.
- No reportable events or consultations with CBIZ prior to engagement.

## SEC filing metadata
- accession: 0001628280-25-019742
- form_type: 8-K
- ticker: NLCP
- cik: 0001854964
- company_name: NewLake Capital Partners, Inc.
- filed_at: 2025-04-24T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.3
- calibrated_materiality_score: 0.3
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1854964/000162828025019742/0001628280-25-019742-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1854964/000162828025019742/nclp-20250422.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001628280-25-019742
- JSON: https://secwatch.observer/filing/0001628280-25-019742.json
- Plain text: https://secwatch.observer/filing/0001628280-25-019742.txt

## Key facts
- Auditor Changes
  Marcum LLP resigned as auditor of NewLake Capital Partners, Inc..
  - Action: resignation
  - Auditor: Marcum LLP
  - Successor: CBIZ CPAs P.C.
  source text: On November 1, 2024, CBIZ CPAs P.C. ("CBIZ CPAs") acquired the attest business of Marcum LLP (“Marcum”), the independent registered public accounting firm of NewLake Capital Partner’s, Inc (the “Company”). As a result of the acquisition of the Marcum attestation business, on April 22, 2025, the Company was notified by Marcum that Marcum resigned as the Company’s independent registered public accounting firm, effective immediately. Concurrently with the Marcum notification, on April 22, 2025, the Company, with the approval of the Audit Committee of the Company’s Board of Directors engaged CBIZ CPAs as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025 effective immediately beginning with the review of the Company’s consolidated financial statements for the quarter ended March 31, 2025.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1854964/000162828025019742/0001628280-25-019742-index.htm
- Auditor Changes
  NewLake Capital Partners, Inc. engaged CBIZ CPAs P.C. as its auditor.
  - Action: engagement
  - Auditor: CBIZ CPAs P.C.
  source text: On November 1, 2024, CBIZ CPAs P.C. ("CBIZ CPAs") acquired the attest business of Marcum LLP (“Marcum”), the independent registered public accounting firm of NewLake Capital Partner’s, Inc (the “Company”). As a result of the acquisition of the Marcum attestation business, on April 22, 2025, the Company was notified by Marcum that Marcum resigned as the Company’s independent registered public accounting firm, effective immediately. Concurrently with the Marcum notification, on April 22, 2025, the Company, with the approval of the Audit Committee of the Company’s Board of Directors engaged CBIZ CPAs as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025 effective immediately beginning with the review of the Company’s consolidated financial statements for the quarter ended March 31, 2025.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1854964/000162828025019742/0001628280-25-019742-index.htm

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