Business Context and Reporting Period
This Form 8-K filing by La Rosa Holdings Corp. (Nasdaq: LRHC) reports a change in its independent registered public accounting firm. The report date is September 16, 2026. The company is incorporated in Nevada and operates as an emerging growth company.
Key Financial Metrics
This filing does not contain specific financial performance data such as revenue, profit, cash flow, margins, debt, or liquidity figures. The document focuses exclusively on the dismissal of the previous auditor and the appointment of a new one.
Material Changes and Auditor Transition
On September 16, 2026, the Audit Committee dismissed CBIZ CPAs P.C. and appointed Rosenberg Rich Baker Berman, P.A. (RRBB) as the new independent registered public accounting firm, effective immediately. CBIZ CPAs had previously been appointed on April 29, 2025, following the resignation of Marcum LLP.
CBIZ CPAs' audit report for the fiscal year ended December 31, 2025, included an explanatory paragraph regarding substantial doubt about the Company's ability to continue as a going concern. The report did not contain an adverse, qualified, or disclaimer opinion.
Internal Control Weaknesses and Risks
The filing discloses significant material weaknesses in the Company's internal control over financial reporting that were identified during CBIZ CPAs' tenure:
- Control Environment: Deficiencies include limited accounting resources, inadequate segregation of duties, and the absence of formalized policies and procedures.
- Cybersecurity: Lack of segregation of duties and insufficient size and nature of cybersecurity staffing.
- Accounting Estimates: Ineffective controls over significant accounting estimates and judgments, including goodwill impairment assessments and income tax provisions prepared by external consultants.
- Revenue Recognition: Deficiencies in determining gross versus net presentation under ASC 606, which resulted in errors in previously issued financial statements and necessitated a restatement.
- Filing Controls: Ineffective controls over the preparation, review, and approval of periodic SEC filings to ensure completeness and accuracy.
There were no disagreements with CBIZ CPAs regarding accounting principles or auditing scope, aside from the reportable events related to the material weaknesses listed above.
Investor Verification Checklist
- Verify the status of the restatement of consolidated financial statements mentioned in the filing.
- Review the Company's plan to remediate the identified material weaknesses in internal controls, particularly regarding segregation of duties and cybersecurity.
- Assess the implications of the "substantial doubt about going concern" opinion issued for the fiscal year ended December 31, 2025.
- Confirm the timeline for the new auditor (RRBB) to complete their initial review or audit.
- Examine the letter from CBIZ CPAs (Exhibit 16.1) for any additional context regarding the dismissal.