{"schema_version":"secwatch.filing_event.v1","accession":"0001021771-25-000074","form_type":"8-K","ticker":"BRTX","cik":"0001505497","company_name":"BioRestorative Therapies, Inc.","filed_at":"2025-04-21T23:59:59+00:00","discovered_at":"2026-05-14T18:02:48.519866+00:00","generated_at":"2026-05-23T10:08:26.694232+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"BioRestorative Therapies replaces auditor Marcum with CBIZ after Marcum attest business acquired","bullets":["Marcum LLP resigned as auditor on April 16, 2025; FY2024 and FY2023 reports unqualified except FY2024 includes going-concern paragraph.","CBIZ CPAs P.C. appointed as new independent registered public accounting firm by Audit Committee on same date.","No disagreements with Marcum on accounting principles or audit scope during past two fiscal years and subsequent interim.","Material weaknesses in internal control over financial reporting persisted in FY2024 and FY2023, as previously disclosed."],"urls":{"canonical":"https://secwatch.observer/filing/0001021771-25-000074","json":"https://secwatch.observer/filing/0001021771-25-000074.json","markdown":"https://secwatch.observer/filing/0001021771-25-000074.md","text":"https://secwatch.observer/filing/0001021771-25-000074.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1505497/000102177125000074/0001021771-25-000074-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1505497/000102177125000074/brt42125.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-23T10:08:26.694232+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}