---
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"
generated_at: "2026-05-22T00:32:47.896339+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.35
calibrated_materiality_score: 0.35
confidence: "high"
source: SEC EDGAR
---

# Rigel Resource replaces Marcum with CBIZ CPAs as auditor; prior reports had going concern note

## Summary
- 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.

## SEC filing metadata
- accession: 0001829126-25-003569
- form_type: 8-K
- cik: 0001860879
- company_name: Rigel Resource Acquisition Corp.
- filed_at: 2025-05-12T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- 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/1860879/000182912625003569/0001829126-25-003569-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1860879/000182912625003569/rigelresource_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001829126-25-003569
- JSON: https://secwatch.observer/filing/0001829126-25-003569.json
- Plain text: https://secwatch.observer/filing/0001829126-25-003569.txt

## Key facts
- Auditor Changes
  Rigel Resource Acquisition Corp. engaged CBIZ CPAs P.C. as its auditor.
  - Action: engagement
  - Auditor: CBIZ CPAs P.C.
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1860879/000182912625003569/0001829126-25-003569-index.htm
- Auditor Changes
  Marcum LLP resigned as auditor of Rigel Resource Acquisition Corp..
  - Action: resignation
  - Auditor: Marcum LLP
  - Successor: CBIZ CPAs P.C.
  source text: Marcum resigned as the independent registered public accounting firm of Rigel Resource Acquisition Corp
  evidence_url: https://www.sec.gov/Archives/edgar/data/1860879/000182912625003569/0001829126-25-003569-index.htm

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