---
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"
generated_at: "2026-05-22T06:11:00.694476+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# Diamondhead Casino auditor resigns; CBIZ CPAs appointed; internal control weaknesses disclosed

## Summary
- 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).

## SEC filing metadata
- accession: 0001641172-25-009299
- form_type: 8-K
- cik: 0000844887
- company_name: DIAMONDHEAD CASINO CORP
- filed_at: 2025-05-08T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001641172-25-009299
- JSON: https://secwatch.observer/filing/0001641172-25-009299.json
- Plain text: https://secwatch.observer/filing/0001641172-25-009299.txt

## Key facts
- Auditor Changes
  Marcum LLP resigned as auditor of DIAMONDHEAD CASINO CORP.
  - Action: resignation
  - Auditor: Marcum LLP
  source text: On May 5, 2025, Marcum informed Diamondhead Casino Corporation (the "Company") that Marcum resigned as the Company's independent registered public accounting firm.
  evidence_url: https://www.sec.gov/Archives/edgar/data/844887/000164117225009299/0001641172-25-009299-index.htm
- Auditor Changes
  DIAMONDHEAD CASINO CORP engaged CBIZ CPAs P.C. as its auditor.
  - Action: engagement
  - Auditor: CBIZ CPAs P.C.
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/844887/000164117225009299/0001641172-25-009299-index.htm

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