{"schema_version":"secwatch.filing_event.v1","accession":"0001641172-25-006724","form_type":"8-K","ticker":"RIME","cik":"0000923601","company_name":"Algorhythm Holdings, Inc.","filed_at":"2025-04-30T23:59:59+00:00","discovered_at":"2026-05-14T18:02:51.838848+00:00","generated_at":"2026-05-23T03:14:42.749504+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Algorhythm Holdings replaces auditor Marcum with CBIZ; cited going concern, material weaknesses","bullets":["Marcum LLP resigned as independent auditor effective April 25, 2025; CBIZ CPAs P.C. engaged for FY2025.","Prior Marcum reports included explanatory paragraph about substantial doubt as a going concern.","No accounting disagreements with Marcum; material weaknesses in internal controls reported in 2024 10-K.","Audit committee and board approved the change; Marcum letter to SEC agrees with company statements."],"urls":{"canonical":"https://secwatch.observer/filing/0001641172-25-006724","json":"https://secwatch.observer/filing/0001641172-25-006724.json","markdown":"https://secwatch.observer/filing/0001641172-25-006724.md","text":"https://secwatch.observer/filing/0001641172-25-006724.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/923601/000164117225006724/0001641172-25-006724-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/923601/000164117225006724/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-23T03:14:42.749504+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":"165cad7c4d25e89cca6351ab2a94b492b001e10d","claim":"Algorhythm Holdings, Inc. engaged CBIZ CPAs P.C. as its auditor.","evidence_excerpt":"On April 25, 2025, following the approval of the Audit Committee of the Company’s Board of Directors and the Company’s Board of Directors, CBIZ was engaged, effective immediately, as the Company’s independent registered public accounting firm for the year ending December 31, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/923601/000164117225006724/0001641172-25-006724-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":"3a9412579173dcf0a5b92ca32dbbdf68f561430e","claim":"Marcum LLP resigned as auditor of Algorhythm Holdings, Inc..","evidence_excerpt":"Effective April 25, 2025, Marcum LLP (“Marcum”) resigned as the independent registered accounting firm for Algorhythm Holdings, Inc. (the “Company”).","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/923601/000164117225006724/0001641172-25-006724-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"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}