---
schema_version: "secwatch.filing_event.v1"
accession: "0001641172-25-008659"
form_type: "8-K"
ticker: null
cik: "0001816937"
company_name: "BOXABL Inc."
filed_at: "2025-05-05T23:59:59+00:00"
generated_at: "2026-05-22T18:19:46.296855+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# BOXABL replaces Marcum with CBIZ CPAs as auditor; prior audit had going concern qualification and material weakness

## Summary
- On May 1, 2025, BOXABL engaged CBIZ CPAs as its independent auditor for FY2025, replacing Marcum LLP.
- Marcum's FY2024 audit report included an explanatory paragraph about substantial doubt regarding BOXABL's ability to continue as a going concern.
- During FY2024, a material weakness was identified related to ineffective IT general controls and significant personnel turnover.
- No disagreements or reportable events occurred with Marcum except the reported material weakness.

## SEC filing metadata
- accession: 0001641172-25-008659
- form_type: 8-K
- cik: 0001816937
- company_name: BOXABL Inc.
- filed_at: 2025-05-05T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 4.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1816937/000164117225008659/0001641172-25-008659-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1816937/000164117225008659/form8-k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001641172-25-008659
- JSON: https://secwatch.observer/filing/0001641172-25-008659.json
- Plain text: https://secwatch.observer/filing/0001641172-25-008659.txt

## Key facts
- Auditor Changes
  BOXABL Inc. engaged CBIZ CPAs P.C. as its auditor.
  - Action: engagement
  - Auditor: CBIZ CPAs P.C.
  source text: On May 1, 2025, following the approval of the Audit Committee of the Board of Directors of BOXABL Inc. (the “Company”), CBIZ CPAs was engaged, effective as of April 22, 2025, as the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2025, replacing Marcum LLP (“Marcum”).
  evidence_url: https://www.sec.gov/Archives/edgar/data/1816937/000164117225008659/0001641172-25-008659-index.htm

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