Business Context and Reporting Period
This Form 8-K is a Current Report filed by Algorhythm Holdings, Inc. (Nasdaq: RIME) on October 6, 2025. The filing primarily addresses a change in the Company's independent registered public accounting firm.
Key Financial Metrics
This filing does not contain financial performance data such as revenue, profit, cash flow, margins, debt, or liquidity. The document focuses exclusively on corporate governance and accounting firm transitions.
Material Changes
- Dismissal of Auditor: On October 6, 2025, the Company dismissed Berkowitz Pollack Brant, Advisors + CPAs as its independent registered public accounting firm, effective immediately. This action was approved by the Audit Committee.
- Engagement of New Auditor: On the same date, the Company engaged M&K CPAs PLLC as its new independent registered public accounting firm for the fiscal year ending December 31, 2025.
- Disagreements and Reportable Events: The Company reported no disagreements with the former auditor regarding accounting principles or auditing scope. The only noted "reportable event" was the existence of material weaknesses in internal control over financial reporting, previously disclosed in the Company's 2024 Form 10-K.
Guidance, Outlook, and Risks
The filing contains no forward-looking guidance, management commentary on business outlook, or new risk factors. The primary risk context provided is the historical material weakness in internal controls over financial reporting, which was a factor in the relationship with the former auditor.
Investor Verification Checklist
- Verify the status of the material weaknesses in internal control over financial reporting referenced in the 2024 Form 10-K.
- Review the letter from Berkowitz Pollack Brant (Exhibit 16.1) to confirm their agreement with the Company's statements regarding the dismissal.
- Monitor future filings for the appointment of a new auditor's report on the 2025 fiscal year financial statements.
- Confirm that no other undisclosed disagreements or reportable events exist between the Company and the former auditor.