{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-25-037457","form_type":"8-K","ticker":"SMTK","cik":"0001817760","company_name":"SmartKem, Inc.","filed_at":"2025-04-22T23:59:59+00:00","discovered_at":"2026-05-14T18:02:49.858211+00:00","generated_at":"2026-05-23T09:28:14.279477+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.25,"calibrated_materiality_score":0.25,"confidence":"high","headline":"SmartKem auditor changes from Marcum to CBIZ; going-concern note in prior audits","bullets":["Marcum LLP resigned as independent auditor on April 21, 2025; CBIZ CPAs P.C. (which acquired Marcum's attest business) appointed same day.","Prior audit reports for FY2023 and FY2024 included a going-concern explanatory paragraph but were otherwise unqualified.","Two historical material weaknesses—related to June 2023 private placement and Jan 2024 amendment agreement—were identified and subsequently remediated.","No disagreements or reportable events (as defined in Item 304) occurred between the company and Marcum."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-25-037457","json":"https://secwatch.observer/filing/0001104659-25-037457.json","markdown":"https://secwatch.observer/filing/0001104659-25-037457.md","text":"https://secwatch.observer/filing/0001104659-25-037457.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1817760/000110465925037457/0001104659-25-037457-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1817760/000110465925037457/tm2512498d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-23T09:28:14.279477+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"}