{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-25-044238","form_type":"8-K","ticker":"HYPD","cik":"0001682639","company_name":"HYPERION DEFI, INC.","filed_at":"2025-05-02T23:59:59+00:00","discovered_at":"2026-05-14T18:02:49.327099+00:00","generated_at":"2026-05-22T22:52:57.553049+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Eyenovia appoints CBIZ CPAs as auditor after Marcum resignation; going concern flagged","bullets":["Marcum LLP resigned as independent auditor; CBIZ CPAs P.C. engaged effective May 2, 2025.","No adverse opinions or disagreements; audit reports for 2024 and 2023 included going concern emphasis.","Company disclosed two material weaknesses as of Dec 31, 2024, currently being remediated.","No prior consultations with CBIZ CPAs on accounting principles or audit opinions."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-25-044238","json":"https://secwatch.observer/filing/0001104659-25-044238.json","markdown":"https://secwatch.observer/filing/0001104659-25-044238.md","text":"https://secwatch.observer/filing/0001104659-25-044238.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1682639/000110465925044238/0001104659-25-044238-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1682639/000110465925044238/tm2513849d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-22T22:52:57.553049+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":"2e7576dacca845d32fec9edfacaad6b7e20cfe9e","claim":"Marcum LLP resigned as auditor of HYPERION DEFI, INC..","evidence_excerpt":"Marcum resigned as the independent registered public accounting firm of Eyenovia, Inc. (the “Company”) and, with the approval of the Audit Committee of the Company’s Board of Directors, CBIZ CPAs was engaged as the Company’s independent registered public accounting firm for the year ending December 31, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1682639/000110465925044238/0001104659-25-044238-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Marcum LLP"},{"label":"Successor","value":"CBIZ CPAs P.C."}],"fact_type":"auditor_change"},{"claim_id":"73a1e95c95cf9ef32b86770224c95fd45289d504","claim":"HYPERION DEFI, INC. engaged CBIZ CPAs P.C. as its auditor.","evidence_excerpt":"CBIZ CPAs was engaged as the Company’s independent registered public accounting firm for the year ending December 31, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1682639/000110465925044238/0001104659-25-044238-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"CBIZ CPAs P.C."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}