{"schema_version":"secwatch.filing_event.v1","accession":"0001640334-25-000771","form_type":"8-K","ticker":"SMXT","cik":"0001519472","company_name":"SolarMax Technology, Inc.","filed_at":"2025-05-05T23:59:59+00:00","discovered_at":"2026-05-14T18:02:48.585517+00:00","generated_at":"2026-05-22T17:12:19.715824+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"SolarMax auditor Marcum resigns; going concern doubt reiterated; CBIZ appointed","bullets":["Marcum LLP resigned as independent auditor on April 29, 2025; no disagreements or reportable events.","Marcum's reports for years ended Dec 31, 2024 and 2023 each included a going concern explanatory paragraph.","CBIZ CPAs P.C. (successor by acquisition of Marcum's attest business) was engaged on May 5, 2025.","The going concern qualification signals continued doubt about SolarMax's ability to continue as a going concern."],"urls":{"canonical":"https://secwatch.observer/filing/0001640334-25-000771","json":"https://secwatch.observer/filing/0001640334-25-000771.json","markdown":"https://secwatch.observer/filing/0001640334-25-000771.md","text":"https://secwatch.observer/filing/0001640334-25-000771.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1519472/000164033425000771/0001640334-25-000771-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1519472/000164033425000771/solarmax_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-22T17:12:19.715824+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":"6b53f18d63ed2c2a885623f4572208e74ab2434c","claim":"Marcum LLP resigned as auditor of SolarMax Technology, Inc..","evidence_excerpt":"On April 29, 2025, the Company was notified by Marcum LLP (“Marcum”) that Marcum resigned as the Company’s independent registered public accounting firm effective April 29, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1519472/000164033425000771/0001640334-25-000771-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Marcum LLP"},{"label":"Successor","value":"CBIZ CPAs P.C."}],"fact_type":"auditor_change"},{"claim_id":"72336fbfc4974acbf23711bc1597233cee851aea","claim":"SolarMax Technology, Inc. engaged CBIZ CPAs P.C. as its auditor.","evidence_excerpt":"On May 5, 2025, with the approval of the Audit Committee of the Company’s Board of Directors, CBIZ was engaged as the Company’s independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1519472/000164033425000771/0001640334-25-000771-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"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}