Company: RILYN
Filing Date: 2025-09-12
Form Type: 8-K
Source: 0001213900-25-087284
Chunk: 2

Company: B. Riley Financial, Inc.
Filing Date: 2025-09-12
Form: 8-K
Item: Item 4.01
Chunk 2
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 a reasonable investor with knowledge of all relevant
facts and circumstances would conclude, that the provision of these services would not impair BDO’s objectivity and impartiality
with respect to BDO’s audit of the Company’s financial statements for the year ending December 31, 2025:

  The non-audit services performed by the BDO member firms ceased prior to BDO’s appointment as auditor.  

  The BDO member firms were engaged by a limited number of smaller foreign subsidiaries of one of the Company’s  

  The non-audit services performed by the BDO member firms did not have a quantitative or qualitative material  

  The fees earned from the non-audit services by BDO member firms were qualitatively and quantitatively  

  The BDO audit engagement team will have no interaction with the BDO member firms’ non-audit services                                        

During the Company’s
fiscal years ended December 31, 2024 and December 31, 2023 and the subsequent interim period through September, 8, 2025, neither the Company
nor anyone acting on behalf of the Company, has consulted with BDO regarding (i) the application of accounting principles to a specific
transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s consolidated financial
statements, and neither a written report nor oral advice was provided to the Company that BDO concluded was an important factor considered
by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue, (ii) any matter that was subject of
a disagreement within the meaning of Item 304(a)(1)(iv) of Regulation S-K, or (iii) any “reportable event” within the meaning
of Item 304(a)(1)(v) of Regulation S-K.

Item 9.01. Financial Statements and Exhibits.

(d) Exhibits

  Exhibit No.      Description                                                                  
         16.1      Letter from Marcum LLP, dated September 12, 2025                             
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          104      Cover Page Interactive Data File (embedded within the Inline XBRL document)  

SIGNATURES

Pursuant to the requirements of the Securities
Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

  B. Riley Financial, Inc.                          
  By:                           /