secwatch.observer — SEC 8-K summary
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Issuer:     Roth CH Acquisition Co. (—)
CIK:        0001860514
Form:       8-K
Filed at:   2025-03-31T23:59:59+00:00
Accession:  0001829126-25-002179
Event type: other_material
Sentiment:  negative
Materiality: 0.35
Item codes: 4.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1860514/000182912625002179/0001829126-25-002179-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1860514/000182912625002179/rothchacq_8k.htm
  HTML page:      https://secwatch.observer/filing/0001829126-25-002179

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