{"schema_version":"secwatch.filing_event.v1","accession":"0001641172-25-009299","form_type":"8-K","ticker":null,"cik":"0000844887","company_name":"DIAMONDHEAD CASINO CORP","filed_at":"2025-05-08T23:59:59+00:00","discovered_at":"2026-05-14T18:02:51.453253+00:00","generated_at":"2026-05-22T06:11:00.694476+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Diamondhead Casino auditor resigns; CBIZ CPAs appointed; internal control weaknesses disclosed","bullets":["Marcum resigned as independent auditor on May 5, 2025; Board approved CBIZ CPAs P.C. as replacement same day.","No disagreements with Marcum on accounting or audit scope for fiscal years 2023 and 2024.","Material weaknesses in internal control: segregation of duties (single employee) and untimely financial reporting; remediation underway.","Marcum provided letter concurring with disclosures (Exhibit 16)."],"urls":{"canonical":"https://secwatch.observer/filing/0001641172-25-009299","json":"https://secwatch.observer/filing/0001641172-25-009299.json","markdown":"https://secwatch.observer/filing/0001641172-25-009299.md","text":"https://secwatch.observer/filing/0001641172-25-009299.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/844887/000164117225009299/0001641172-25-009299-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/844887/000164117225009299/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-22T06:11:00.694476+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":"1da941c7b91bd7f950c3afb74b8129769b925dd2","claim":"Marcum LLP resigned as auditor of DIAMONDHEAD CASINO CORP.","evidence_excerpt":"On May 5, 2025, Marcum informed Diamondhead Casino Corporation (the \"Company\") that Marcum resigned 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/844887/000164117225009299/0001641172-25-009299-index.htm","confidence":0.95,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Marcum LLP"}],"fact_type":"auditor_change"},{"claim_id":"6bc1ab29f47cc1bb907904e782f6724d476bd24c","claim":"DIAMONDHEAD CASINO CORP engaged CBIZ CPAs P.C. as its auditor.","evidence_excerpt":"On May 5, 2025, the Company, with the approval of the Board of Directors, engaged CBIZ CPAs P.C. 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/844887/000164117225009299/0001641172-25-009299-index.htm","confidence":0.95,"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"}