secwatch.observer — SEC 8-K summary
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Issuer:     DIAMONDHEAD CASINO CORP (—)
CIK:        0000844887
Form:       8-K
Filed at:   2025-05-08T23:59:59+00:00
Accession:  0001641172-25-009299
Event type: other_material
Sentiment:  negative
Materiality: 0.50
Item codes: 4.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

Diamondhead Casino auditor resigns; CBIZ CPAs appointed; internal control weaknesses disclosed
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- 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).

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/844887/000164117225009299/0001641172-25-009299-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/844887/000164117225009299/form8-k.htm
  HTML page:      https://secwatch.observer/filing/0001641172-25-009299

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