Business Context and Reporting Period
Company: Streamex Corp. (STEX)
Filing Type: Form 8-K (Current Report)
Date of Report: July 8, 2026
Principal Executive Offices: Winter Park, Florida
Reporting Period: The filing addresses events occurring on July 8, 2026, regarding the change of the independent registered public accounting firm.
Key Financial Metrics
This Form 8-K does not contain financial performance data such as revenue, profit, cash flow, margins, debt, or liquidity. The filing is strictly procedural regarding the dismissal and appointment of auditors.
Material Changes
- Dismissal of Auditor: On July 8, 2026, Streamex Corp. dismissed CBIZ CPAs P.C. as its independent registered public accounting firm. This decision was approved by the Audit Committee.
- Appointment of New Auditor: On July 8, 2026, the Company engaged EisnerAmper LLP as its new independent registered public accounting firm.
- Reason for Change: The filing explicitly states the change is not the result of any disagreement with CBIZ CPAs regarding accounting principles, practices, or auditing scope.
- Historical Context: CBIZ CPAs was originally appointed on April 30, 2025, following the resignation of Marcum LLP due to an acquisition of Marcum's attest business by CBIZ.
Management Commentary, Risks, and Contingencies
Reportable Events and Internal Controls: While there were no disagreements, the filing discloses a "reportable event" related to a material weakness in the Company's internal control over financial reporting. This weakness was initially reported in the Form 10-K for the fiscal year ended December 31, 2025. Specific deficiencies include:
- Inadequate identification, recording, and reporting of stock-based compensation.
- Ineffective review processes over period-end financial disclosure and reporting, including review of Information Produced by the Entity (IPE).
- Inadequate segregation of duties for transaction posting and processing.
- Ineffective review controls over business combinations and related financial instruments.
Audit Opinion History: The report of CBIZ CPAs on the financial statements for the fiscal year ended December 31, 2025, did not contain an adverse opinion, disclaimer of opinion, or qualification regarding uncertainty, audit scope, or accounting principles.
Consultations with Successor: The Company confirms it has not consulted with EisnerAmper LLP regarding accounting principles, audit opinions, or matters involving disagreements or reportable events during the fiscal years ended December 31, 2025 and 2024, or the interim period through July 8, 2026.
Investor Verification Checklist
- Verify the status of remediation efforts for the material weaknesses in internal controls disclosed in the December 31, 2025, Form 10-K.
- Review the letter from CBIZ CPAs P.C. (Exhibit 16.1) attached to this filing for any additional context on the dismissal.
- Monitor future filings for the engagement letter or initial audit scope from EisnerAmper LLP.
- Confirm if the material weaknesses regarding stock-based compensation and business combinations have been resolved in subsequent interim reports.