---
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"
generated_at: "2026-06-01T11:10:15.442837+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# Electromedical Technologies auditor declines reelection; going concern noted; Hudgens appointed

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: negative
- materiality_score: 0.65
- calibrated_materiality_score: 0.65
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-24-063695
- JSON: https://secwatch.observer/filing/0001104659-24-063695.json
- Plain text: https://secwatch.observer/filing/0001104659-24-063695.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.