Current Report · Items 4.01, 9.01 · 8-K
La Rosa Holdings Corp.
LRHCNASDAQEQUITYCurrent
Changes in Registrant's Certifying Accountant
Item 4.01. Changes in Registrant’s Certifying Accountant. On September 16, 2026, the Audit Committee (the “Committee”) of the Board of Directors of La Rosa Holdings Corp., a Nevada corporation (the “Company”), dismissed CBIZ CPAs P.C. (“CBIZ CPAs”) as its independent registered public accounting firm and appointed Rosenberg Rich Baker Berman, P.A.…
Company context
We are the holding company for six agent-centric, technology-integrated, cloud-based, multi-service real estate segments.
Current securities
Recent company filings
- Entry into a Material Definitive Agreement · Unregistered Sales of Equity SecuritiesSep 16, 2026
- Material Modification to Rights of Security Holders · Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year · Regulation FD DisclosureSep 8, 2026
- Results of Operations and Financial Condition · Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing · Other EventsAug 25, 2026
- 10-Q filingAug 21, 2026
- D filingAug 20, 2026
Disclosure sections
Item 4.01Item 4.01 - Changes in Certifying Accountant
Item
4.01. Changes in Registrant’s Certifying Accountant.
On September 16, 2026, the Audit Committee (the “Committee”)
of the Board of Directors of La Rosa Holdings Corp., a Nevada corporation (the “Company”), dismissed CBIZ CPAs P.C. (“CBIZ
CPAs”) as its independent registered public accounting firm and appointed Rosenberg Rich Baker Berman, P.A. (“RRBB”)
as the Company’s independent registered public accounting firm, in each case effective as of September 16, 2026.
As previously disclosed in a Current Report on Form 8-K filed on April
30, 2025, Marcum LLP resigned, and CBIZ CPAs was appointed as the Company’s independent registered public
accounting firm, in each case effective as of April 29, 2025.
CBIZ CPAs’ audit report on the Company’s consolidated financial
statements as of and for the fiscal year ended December 31, 2025 did not contain an adverse opinion or a disclaimer of opinion, nor were
they qualified or modified as to uncertainty, audit scope or accounting principles, except for an explanatory paragraph in such report
regarding substantial doubt about the Company’s ability to continue as a going concern.
From April 29, 2025 through the date of CBIZ CPAs’
dismissal, there were (i) no “disagreements” (within the meaning of Item 304(a)(1)(iv) of Regulation S-K) with CBIZ
CPAs on any matters of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which
disagreements, if not resolved to the satisfaction of CBIZ CPAs, would have caused it to make reference to the subject matter
of the disagreements in its report on the consolidated financial statements of the Company, and (ii) no “reportable events”
(as such term is defined in Item 304(a)(1)(v) of Regulation S-K), except for the following material weaknesses in the Company’s
internal control over financial reporting:
the material weaknesses in the Company’s internal control over financial reporting as reported in
Part I, Item 4 of the Company’s Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2025, as filed with the
SEC on May 28, 2025, related to lack of segregation of duties, control environment and size and nature of cybersecurity staffing;
and
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2 the material weaknesses in the Company’s internal control
over financial reporting as initially reported in Part II, Item 9A of the Company’s Annual Report on Form 10-K for the fiscal year
ended December 31, 2025, as filed with the SEC on June 4, 2026, related to deficiencies in its overall control environment, including
limited accounting resources, inadequate segregation of duties, and the absence of formalized policies and procedures. In addition, the
Company did not maintain effective controls over (i) significant accounting estimates and judgments, including the goodwill impairment
assessment and the income tax provision prepared by external consultants, (ii) recognition, including the determination of gross versus
net presentation under ASC 606, which resulted in errors in previously issued financial statements and the restatement of the Company’s
consolidated financial statements, (iii) the preparation, review, and approval of its periodic SEC filings to ensure the completeness,
accuracy, and consistency of financial disclosures, and (iv) controls and processes related to cybersecurity risk management.
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The Company provided CBIZ CPAs with a copy of the disclosure it is
making herein pursuant to Item 304(a) of Regulation S-K and requested that CBIZ CPAs furnish the Company with a copy of CBIZ CPAs’
letter addressed to the SEC stating whether it agrees with the above statements. A copy of CBIZ CPAs’ letter, dated September 18,
2026, is attached as Exhibit 16.1 to this Current Report on Form 8-K.
During the fiscal years ended December 31, 2025 and 2024, and in the
subsequent interim period through September 16, 2026, neither the Company nor anyone on its behalf consulted RRBB regarding either: (i)
the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might
be rendered on the Company’s financial statements, and no written report or oral advice was provided to the Company that RRBB concluded
was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue;
or (ii) any matter that was the subject of a “disagreement” or “reportable event” (within the meaning of Item
304(a)(1)(iv) and Item 304(a)(1)(v) of Regulation S-K, respectively).