---
schema_version: "secwatch.filing_event.v1"
accession: "0001683168-25-001710"
form_type: "8-K"
ticker: "ATOM"
cik: "0001420520"
company_name: "Atomera Inc"
filed_at: "2025-03-19T23:59:59+00:00"
generated_at: "2026-05-24T11:38:23.083553+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.15
calibrated_materiality_score: 0.15
confidence: "high"
source: SEC EDGAR
---

# Atomera replaces auditor Marcum LLP with CBIZ CPAs after Marcum's resignation

## Summary
- Marcum LLP resigned as auditor on March 18, 2025; Audit Committee approved engagement of CBIZ CPAs P.C.
- No disagreements or reportable events occurred with Marcum during fiscal years 2023-2024 or through resignation.
- Marcum's reports for 2023 and 2024 contained no adverse opinion or qualification.
- CBIZ was not consulted prior to engagement on any accounting or audit opinion matters.

## SEC filing metadata
- accession: 0001683168-25-001710
- form_type: 8-K
- ticker: ATOM
- cik: 0001420520
- company_name: Atomera Inc
- filed_at: 2025-03-19T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.15
- calibrated_materiality_score: 0.15
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1420520/000168316825001710/0001683168-25-001710-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1420520/000168316825001710/atomera_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001683168-25-001710
- JSON: https://secwatch.observer/filing/0001683168-25-001710.json
- Plain text: https://secwatch.observer/filing/0001683168-25-001710.txt

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