{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-24-063695","form_type":"8-K","ticker":"EMED","cik":"0001715819","company_name":"Electromedical Technologies, Inc","filed_at":"2024-05-21T23:59:59+00:00","discovered_at":"2026-05-14T18:03:19.710735+00:00","generated_at":"2026-06-01T11:10:15.442837+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Electromedical Technologies auditor declines reelection; going concern noted; Hudgens appointed","bullets":["dbbmckennon declined to stand for reelection as independent auditor on May 17, 2024; no disagreements or reportable events.","Hudgens, CPA, PLLC engaged as new principal accountant to audit financial statements.","Prior auditor reports included a going concern explanatory paragraph due to recurring losses and working capital deficit.","No consultations occurred between the company and Hudgens on accounting principles or audit opinions before engagement."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-24-063695","json":"https://secwatch.observer/filing/0001104659-24-063695.json","markdown":"https://secwatch.observer/filing/0001104659-24-063695.md","text":"https://secwatch.observer/filing/0001104659-24-063695.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1715819/000110465924063695/0001104659-24-063695-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1715819/000110465924063695/tm2415019d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-01T11:10:15.442837+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"}