secwatch.observer — SEC 8-K summary
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Issuer:     Rigel Resource Acquisition Corp. (—)
CIK:        0001860879
Form:       8-K
Filed at:   2025-05-12T23:59:59+00:00
Accession:  0001829126-25-003569
Event type: other_material
Sentiment:  neutral
Materiality: 0.35
Item codes: 4.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1860879/000182912625003569/0001829126-25-003569-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1860879/000182912625003569/rigelresource_8k.htm
  HTML page:      https://secwatch.observer/filing/0001829126-25-003569

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