{"schema_version":"secwatch.filing_event.v1","accession":"0001140361-25-024403","form_type":"8-K","ticker":"FORA","cik":"0001829280","company_name":"Forian Inc.","filed_at":"2025-07-01T23:59:59+00:00","discovered_at":"2026-05-14T18:02:45.187697+00:00","generated_at":"2026-05-18T10:26:16.459905+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Forian Inc. dismisses CBIZ CPAs, appoints BDO USA as new auditor","bullets":["On June 26, 2025, the Audit Committee dismissed CBIZ CPAs P.C. as independent registered public accounting firm.","Audit Committee approved engagement of BDO USA, P.C. for fiscal year ending Dec 31, 2025 and interim periods.","No disagreements with CBIZ during engagement from Apr 24 to Jun 26, 2025; but reportable events included material weaknesses.","Material weaknesses related to IT controls, payables validation, and revenue recognition (ASC 606) were identified, some remediated.","CBIZ did not issue any audit report during its engagement; letter from CBIZ filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001140361-25-024403","json":"https://secwatch.observer/filing/0001140361-25-024403.json","markdown":"https://secwatch.observer/filing/0001140361-25-024403.md","text":"https://secwatch.observer/filing/0001140361-25-024403.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1829280/000114036125024403/0001140361-25-024403-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1829280/000114036125024403/ef20051399_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-18T10:26:16.459905+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":"021b425079eee7db183a6f69c6689fc058a9d8ce","claim":"Forian Inc. engaged BDO USA, P.C. as its auditor.","evidence_excerpt":"On June 26, 2025, Audit Committee approved the engagement of BDO USA, P.C. (\"BDO\") as the Company's independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1829280/000114036125024403/0001140361-25-024403-index.htm","confidence":0.99,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"BDO USA, P.C."}],"fact_type":"auditor_change"},{"claim_id":"b574d810cfd5ab3e491b6a41206149cd5e179d4f","claim":"Forian Inc. dismissed CBIZ CPAs P.C. as its auditor.","evidence_excerpt":"On June 26, 2025, the Audit Committee of the Board of Directors of Forian, Inc. (the \"Company\") dismissed CBIZ CPAs P.C. (\"CBIZ\") as the Company's independent registered accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1829280/000114036125024403/0001140361-25-024403-index.htm","confidence":0.99,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"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"}