B. Riley Financial Inc. announced on September 8, 2025, that it has dismissed Marcum LLP, its previous independent registered public accounting firm, effective after the completion of Marcum's audit for the fiscal year ending December 31, 2024. This decision was made by the Audit Committee of B. Riley's Board of Directors. While Marcum's audit reports for the fiscal years 2023 and 2022 did not contain any adverse opinions, they did identify material weaknesses in the company's internal control over financial reporting. The issues highlighted included ineffective information technology general controls in a subsidiary, inadequate precision in management's review controls over level 3 investment valuations, and deficiencies in the identification and disclosure of material related party transactions. Despite these findings, there were no disagreements between B. Riley and Marcum regarding accounting principles, financial disclosure, or auditing procedures during the relevant periods.