Rigel Resource Acquisition Corp. has announced a change in its certifying accountants following the acquisition of Marcum LLP's attestation business by CBIZ CPAs P.C. on November 1, 2024. As a result, on May 12, 2025, Marcum resigned as Rigel's independent registered public accounting firm, and CBIZ CPAs was appointed for the fiscal year ending December 31, 2025, with the approval of Rigel's Audit Committee. The audit reports for the fiscal years ended December 31, 2024, and December 31, 2023, did not contain adverse opinions or disclaimers, though they did raise substantial doubt about the company's ability to continue as a going concern. During this period, no disagreements or reportable events, aside from a noted material weakness in internal controls over financial reporting, were reported. Rigel has filed this change with the SEC, including a letter from Marcum confirming agreement with the statements made.