---
schema_version: "secwatch.filing_event.v1"
accession: "0001829126-25-002179"
form_type: "8-K"
ticker: null
cik: "0001860514"
company_name: "Roth CH Acquisition Co."
filed_at: "2025-03-31T23:59:59+00:00"
generated_at: "2026-05-24T02:28:24.715424+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.35
calibrated_materiality_score: 0.35
confidence: "high"
source: SEC EDGAR
---

# Roth CH Acquisition Co. replaces Marcum with CBIZ CPAs as auditor after Marcum's resignation

## Summary
- Marcum resigned as auditor on March 28, 2025 due to acquisition of its attest business by CBIZ CPAs.
- Prior audit reports contained a going-concern explanatory paragraph; no adverse or disclaimer opinions.
- Material weaknesses in internal control over complex financial instruments and shareholder redemption procedures noted.
- Audit committee engaged CBIZ CPAs as new independent registered public accounting firm on March 28, 2025.
- No prior consultations with CBIZ CPAs on accounting principles or audit matters.

## SEC filing metadata
- accession: 0001829126-25-002179
- form_type: 8-K
- cik: 0001860514
- company_name: Roth CH Acquisition Co.
- filed_at: 2025-03-31T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.35
- calibrated_materiality_score: 0.35
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1860514/000182912625002179/0001829126-25-002179-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1860514/000182912625002179/rothchacq_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001829126-25-002179
- JSON: https://secwatch.observer/filing/0001829126-25-002179.json
- Plain text: https://secwatch.observer/filing/0001829126-25-002179.txt

## Key facts
- Auditor Changes
  Roth CH Acquisition Co. engaged CBIZ CPAs P.C. as its auditor.
  - Action: engagement
  - Auditor: CBIZ CPAs P.C.
  source text: On March 28, 2025, the Audit Committee of the Company’s Board of Directors engaged CBIZ CPAs as the Company’s independent registered public accounting firm.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1860514/000182912625002179/0001829126-25-002179-index.htm
- Auditor Changes
  Marcum LLP resigned as auditor of Roth CH Acquisition Co..
  - Action: resignation
  - Auditor: Marcum LLP
  - Successor: CBIZ CPAs P.C.
  source text: (a) Resignation of Independent Registered Public Accounting Firm On November 1, 2024, CBIZ CPAs P.C. (“CBIZ CPAs”) acquired the attest business of Marcum LLP (“Marcum”). On March 28, 2025, Roth CH Acquisition Co. (the “Company”) was notified that Marcum resigned as the Company’s independent registered public accounting
  evidence_url: https://www.sec.gov/Archives/edgar/data/1860514/000182912625002179/0001829126-25-002179-index.htm

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