{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-25-036830","form_type":"8-K","ticker":"XWEL","cik":"0001410428","company_name":"XWELL, Inc.","filed_at":"2025-04-21T23:59:59+00:00","discovered_at":"2026-05-14T18:02:48.201728+00:00","generated_at":"2026-05-23T10:05:20.996354+00:00","sec_items":["4.01","9.01"],"event_type":"regulatory","sentiment":"negative","materiality_score":0.6,"confidence":"high","headline":"XWELL dismisses Marcum, engages CBIZ CPAs; cites material weaknesses","bullets":["Dismissed Marcum LLP and engaged CBIZ CPAs as auditor for FY2025, effective April 21, 2025.","Marcum's reports for FY2024 and FY2023 were unqualified except for going-concern qualification in FY2024.","Disclosed material weaknesses in internal controls: lease accounting, entity-level monitoring, IT vendor controls, revenue process, foreign subsidiaries.","No disagreements or reportable events (other than material weaknesses) between Company and Marcum."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-25-036830","json":"https://secwatch.observer/filing/0001104659-25-036830.json","markdown":"https://secwatch.observer/filing/0001104659-25-036830.md","text":"https://secwatch.observer/filing/0001104659-25-036830.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1410428/000110465925036830/0001104659-25-036830-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1410428/000110465925036830/tm2512718d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-23T10:05:20.996354+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"}