---
schema_version: "secwatch.filing_event.v1"
accession: "0001628280-26-017737"
form_type: "8-K"
ticker: "BRCB"
cik: "0002068577"
company_name: "Black Rock Coffee Bar, Inc."
filed_at: "2026-03-13T23:59:59+00:00"
generated_at: "2026-05-15T12:44:28.224475+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# Black Rock Coffee Bar replaces KPMG with Deloitte as auditor; cites material weaknesses

## Summary
- Audit committee dismissed KPMG and engaged Deloitte on March 12, 2026, effective immediately.
- No disagreements with KPMG; prior reports were unqualified for FY2024 and FY2025.
- Two material weaknesses disclosed for FY2024: lack of segregation of duties over journal entries and ineffective lease recognition controls.
- KPMG letter agreeing with the statements is filed as Exhibit 16.1.

## SEC filing metadata
- accession: 0001628280-26-017737
- form_type: 8-K
- ticker: BRCB
- cik: 0002068577
- company_name: Black Rock Coffee Bar, Inc.
- filed_at: 2026-03-13T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/2068577/000162828026017737/0001628280-26-017737-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/2068577/000162828026017737/brcb-20260312.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001628280-26-017737
- JSON: https://secwatch.observer/filing/0001628280-26-017737.json
- Plain text: https://secwatch.observer/filing/0001628280-26-017737.txt

## Source-grounded claims
- claim_id: 1dbf6c6fd4108fd8f5584400f6fd016b91c9f773
  claim: Black Rock Coffee Bar, Inc. engaged Deloitte & Touche LLP as its auditor.
  evidence_excerpt: On March 12, 2026, the Audit Committee approved the engagement of Deloitte as the Company’s independent registered public accounting firm for the year ending December 31, 2026, effective immediately
  evidence_url: https://www.sec.gov/Archives/edgar/data/2068577/000162828026017737/0001628280-26-017737-index.htm
- claim_id: d64b5c1e1030f5ceb35ee2a421f9270a39a988ca
  claim: Black Rock Coffee Bar, Inc. dismissed KPMG LLP as its auditor.
  evidence_excerpt: (the “Company”) approved the dismissal of KPMG LLP (“KPMG”) as the Company’s independent registered public accounting firm, effective immediately, and the Company subsequently notified KPMG of the dismissal.
  evidence_url: https://www.sec.gov/Archives/edgar/data/2068577/000162828026017737/0001628280-26-017737-index.htm

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