Rigel Resource Acquisition Corp.: auditor change — Rigel Resource replaces Marcum with CBIZ CPAs as auditor; prior reports had going concern note

Rigel Resource Acquisition Corp.

On May 12, 2025, Marcum resigned as auditor; CBIZ CPAs engaged for FY2025 after CBIZ acquired Marcum's attestation business.
Marcum's audit reports for FY2023 and FY2024 contained no adverse opinion but included a going concern paragraph.
No disagreements with Marcum; material weakness in internal controls existed for FY2023 and FY2024.
No consultations with CBIZ CPAs on accounting principles or disagreements prior to engagement.

item 4.01 item 9.01

Key facts

Extracted from this filing and checked against the source text.

Auditor Changes SEC 8-K Item 4.01/4.02 confidence 0.9

Rigel Resource Acquisition Corp. engaged CBIZ CPAs P.C. as its auditor.

Action: engagement
Auditor: CBIZ CPAs P.C.

Exact text from the filing

with the approval of the Audit Committee, CBIZ CPAs was engaged as our independent registered public accounting firm for the fiscal year ending December 31, 2025

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Auditor Changes SEC 8-K Item 4.01/4.02 confidence 0.9

Marcum LLP resigned as auditor of Rigel Resource Acquisition Corp..

Action: resignation
Auditor: Marcum LLP
Successor: CBIZ CPAs P.C.

Exact text from the filing

Marcum resigned as the independent registered public accounting firm of Rigel Resource Acquisition Corp

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Source: SEC EDGAR

accession 0001829126-25-003569

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