{"schema_version":"secwatch.filing_event.v1","accession":"0001171843-25-002158","form_type":"8-K","ticker":"BYSI","cik":"0001677940","company_name":"BeyondSpring Inc.","filed_at":"2025-04-11T23:59:59+00:00","discovered_at":"2026-05-14T18:02:49.308448+00:00","generated_at":"2026-05-23T16:13:45.971888+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"BeyondSpring replaces Marcum with CBIZ as auditor after Marcum's resignation","bullets":["Marcum LLP resigned as independent auditor on April 8, 2025; CBIZ CPAs P.C. engaged April 9, 2025.","No disagreements or reportable events occurred during audits for fiscal years 2024 and 2023.","Marcum's audit reports for 2024 and 2023 were unqualified except for a going-concern explanatory paragraph in 2023.","CBIZ acquired Marcum's attest business on Nov 1, 2024; partners and staff transitioned.","Change approved by Audit Committee; no prior consultations with CBIZ on accounting matters."],"urls":{"canonical":"https://secwatch.observer/filing/0001171843-25-002158","json":"https://secwatch.observer/filing/0001171843-25-002158.json","markdown":"https://secwatch.observer/filing/0001171843-25-002158.md","text":"https://secwatch.observer/filing/0001171843-25-002158.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1677940/000117184325002158/0001171843-25-002158-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1677940/000117184325002158/f8k_041025.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-23T16:13:45.971888+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":"25d6658ef782b306472c651065a810db9c42ab9b","claim":"BeyondSpring Inc. engaged CBIZ CPAs P.C. as its auditor.","evidence_excerpt":"On April 9, 2025, upon Marcum’s resignation as auditors of the Company and with the approval of the Audit Committee of the Company’s Board of Directors, CBIZ was engaged 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/1677940/000117184325002158/0001171843-25-002158-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"},{"claim_id":"c6c7a0e39ce1daa560cc78d02f919378439d3311","claim":"Marcum LLP resigned as auditor of BeyondSpring Inc..","evidence_excerpt":"On April 8, 2025, BeyondSpring Inc. (the “Company”) was notified by Marcum LLP (“Marcum”) that Marcum resigned 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/1677940/000117184325002158/0001171843-25-002158-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"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}