{"schema_version":"secwatch.filing_event.v1","accession":"0001140361-25-016054","form_type":"8-K","ticker":"FORA","cik":"0001829280","company_name":"Forian Inc.","filed_at":"2025-04-28T23:59:59+00:00","discovered_at":"2026-05-14T18:02:49.992629+00:00","generated_at":"2026-05-23T05:11:22.084464+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Forian replaces Marcum with CBIZ as auditor; two material weaknesses outstanding at Dec 31, 2024","bullets":["Marcum dismissed as independent auditor effective April 24, 2025; CBIZ engaged for FY 2025.","Marcum's acquisition by CBIZ was effective Nov 1, 2024; no disagreements on accounting principles or audit scope.","Two unremediated material weaknesses as of Dec 31, 2024: (1) controls over payables transactions, (2) revenue recognition for minimum payments under ASC 606.","The revenue-recognition weakness led to restatement of 2023 annual and Q1-Q3 2023 financials.","One prior material weakness (IT controls) was remediated as of Dec 31, 2024."],"urls":{"canonical":"https://secwatch.observer/filing/0001140361-25-016054","json":"https://secwatch.observer/filing/0001140361-25-016054.json","markdown":"https://secwatch.observer/filing/0001140361-25-016054.md","text":"https://secwatch.observer/filing/0001140361-25-016054.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1829280/000114036125016054/0001140361-25-016054-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1829280/000114036125016054/ef20047860_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-23T05:11:22.084464+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"}