{"schema_version":"secwatch.filing_event.v1","accession":"0000355019-24-000055","form_type":"8-K","ticker":"FONR","cik":"0000355019","company_name":"FONAR CORP","filed_at":"2024-12-13T23:59:59+00:00","discovered_at":"2026-05-14T18:03:10.723180+00:00","generated_at":"2026-05-29T03:47:14.573294+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"Fonar dismisses Marcum LLP as auditor, appoints CohnReznick LLP effective Dec 11, 2024","bullets":["Audit Committee completed competitive process; Marcum LLP dismissed effective December 11, 2024.","No adverse opinion, qualification, or disagreement in Marcum's reports for FY2024 and FY2023.","CohnReznick LLP selected as new independent auditor for FY2025, pending standard client acceptance."],"urls":{"canonical":"https://secwatch.observer/filing/0000355019-24-000055","json":"https://secwatch.observer/filing/0000355019-24-000055.json","markdown":"https://secwatch.observer/filing/0000355019-24-000055.md","text":"https://secwatch.observer/filing/0000355019-24-000055.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/355019/000035501924000055/0000355019-24-000055-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/355019/000035501924000055/fonar_8k-marcum.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-29T03:47:14.573294+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"0f06decbfd3153e4fc8b22be1affaecf357aafea","claim":"FONAR CORP dismissed Marcum LLP as its auditor.","evidence_excerpt":"On December 11, 2024, the Audit Committee dismissed Marcum as the Company's independent registered public accounting firm, effective as of that same date.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/355019/000035501924000055/0000355019-24-000055-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Marcum LLP"}],"fact_type":"auditor_change"},{"claim_id":"bfae396c29c70f64c3e600311672deda45511204","claim":"FONAR CORP engaged CohnReznick LLP as its auditor.","evidence_excerpt":"1, 2024, the Company, at the direction of the Audit Committee, made the decision to select CohnReznick LLP(“CohnReznick”) as auditors for the Company for the year ending June 30, 2025, contingent upon the execution of an engagement letter following completion","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/355019/000035501924000055/0000355019-24-000055-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"CohnReznick LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}