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- Material Weakness (new) — Two material weaknesses in internal control over financial reporting were newly disclosed, relating to ESPP administration and goodwill reassignment.
- Adverse Opinion (new) — KPMG issued an adverse opinion on the effectiveness of internal control over financial reporting as of December 31, 2025.
revenue $2.76B, net income $115.4M. CBIZ restates 10-K: two material weaknesses, adverse auditor opinion, segment recast
Filed August 4, 2026 · Period ending December 31, 2025 · Compared to 10-K Feb 26, 2026 · ~1 min read
Key Financials
SEC XBRLPeriod financials are unchanged from the original 10-K (same period end Dec 31, 2025). This amendment updates disclosure only — see the diff below.
Key Changes
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high
Management identified two material weaknesses in internal control over financial reporting, and KPMG issued an adverse opinion on control effectiveness.
Controls & Risk Factors verify on EDGAR → -
high
The company eliminated its National Practices segment, folding managed networking/hardware services into Financial Services and restating segment revenue.
Business & MD&A verify on EDGAR → -
high
The ESPP material weakness stems from share purchases exceeding authorized limits; the goodwill weakness relates to reassignment among reporting units.
Controls verify on EDGAR →
1 more material change behind this preview — plus the full narrative summary, section-by-section diffs against the prior filing, and verbatim quotes with EDGAR citations.
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Figures/quotes linked to EDGAR · Narrative written by AI · Sep 1, 2026 · How we verify