{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-23-066171","form_type":"8-K","ticker":"ANVS","cik":"0001477845","company_name":"Annovis Bio, Inc.","filed_at":"2023-05-30T23:59:59+00:00","discovered_at":"2026-05-14T18:03:38.988712+00:00","generated_at":"2026-06-14T11:35:30.467474+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Annovis Bio dismisses auditor Withum, appoints EY; material weakness triggered restatement","bullets":["Withum dismissed as auditor effective May 25, 2023; EY appointed for fiscal 2023.","Withum's 2022 audit report included a going-concern explanatory paragraph.","Material weakness in internal controls over R&D expense classification led to restatement of 2022 quarterly financials.","No disagreements with Withum on accounting principles or practices.","Restatement affected three months ended March 31, 2022, and subsequent quarters through September 2022."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-23-066171","json":"https://secwatch.observer/filing/0001104659-23-066171.json","markdown":"https://secwatch.observer/filing/0001104659-23-066171.md","text":"https://secwatch.observer/filing/0001104659-23-066171.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1477845/000110465923066171/0001104659-23-066171-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1477845/000110465923066171/tm2317351d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-14T11:35:30.467474+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":"4a2e2dbfac576106e0bbcdd20365b2c7ea9059a8","claim":"Annovis Bio, Inc. dismissed WithumSmith+Brown PC as its auditor.","evidence_excerpt":"Dismissal of Independent Registered Public Accounting Firm On May 25, 2023, the Audit Committee (the “Audit Committee”) of the Board of Directors of Annovis Bio, Inc. (the “Company”) dismissed WithumSmith+Brown PC (“Withum”) as the Company’s independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1477845/000110465923066171/0001104659-23-066171-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"WithumSmith+Brown PC"},{"label":"Successor","value":"Ernst & Young LLP"}],"fact_type":"auditor_change"},{"claim_id":"cd970856629e76e1c6c6d7159d30ed828a6ae232","claim":"Annovis Bio, Inc. engaged Ernst & Young LLP as its auditor.","evidence_excerpt":"Engagement of New Independent Registered Public Accounting Firm Effective May 25, 2023, the Audit Committee approved the appointment of Ernst & Young LLP (“EY”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1477845/000110465923066171/0001104659-23-066171-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Ernst & Young LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}