{"schema_version":"secwatch.filing_event.v1","accession":"0001829126-25-003569","form_type":"8-K","ticker":null,"cik":"0001860879","company_name":"Rigel Resource Acquisition Corp.","filed_at":"2025-05-12T23:59:59+00:00","discovered_at":"2026-05-14T18:02:50.226600+00:00","generated_at":"2026-05-22T00:32:47.896339+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.35,"calibrated_materiality_score":0.35,"confidence":"high","headline":"Rigel Resource replaces Marcum with CBIZ CPAs as auditor; prior reports had going concern note","bullets":["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."],"urls":{"canonical":"https://secwatch.observer/filing/0001829126-25-003569","json":"https://secwatch.observer/filing/0001829126-25-003569.json","markdown":"https://secwatch.observer/filing/0001829126-25-003569.md","text":"https://secwatch.observer/filing/0001829126-25-003569.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1860879/000182912625003569/0001829126-25-003569-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1860879/000182912625003569/rigelresource_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-22T00:32:47.896339+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"b92bf34c45ef36f5b4e84f21cadf69fb5968d21a","claim":"Rigel Resource Acquisition Corp. engaged CBIZ CPAs P.C. as its auditor.","evidence_excerpt":"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","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1860879/000182912625003569/0001829126-25-003569-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"CBIZ CPAs P.C."}],"fact_type":"auditor_change"},{"claim_id":"fecff793cdaec1e6ac0553cbaa5f40529ed98931","claim":"Marcum LLP resigned as auditor of Rigel Resource Acquisition Corp..","evidence_excerpt":"Marcum resigned as the independent registered public accounting firm of Rigel Resource Acquisition Corp","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1860879/000182912625003569/0001829126-25-003569-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Marcum LLP"},{"label":"Successor","value":"CBIZ CPAs P.C."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}