{"schema_version":"secwatch.filing_event.v1","accession":"0001185185-25-001434","form_type":"8-K","ticker":"VSEE","cik":"0001864531","company_name":"VSEE HEALTH, INC.","filed_at":"2025-10-14T23:59:59+00:00","discovered_at":"2026-05-14T18:02:40.869402+00:00","generated_at":"2026-05-17T03:58:40.672773+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":"VSee Health dismisses auditor Withum, appoints WWC as new independent auditor","bullets":["Dismissed WithumSmith+Brown as auditor effective Sept 15, 2025; no disagreements or reportable events except material weaknesses from 2024 10-K.","Appointed WWC, P.C. effective Sept 18, 2025, after Audit Committee competitive review.","WWC to audit FY 2025 and review interim periods for Q1-Q3 2025.","Prior auditor's report included going concern explanatory paragraph about the company's ability to continue.","No consultations with WWC on accounting principles or disagreements prior to appointment."],"urls":{"canonical":"https://secwatch.observer/filing/0001185185-25-001434","json":"https://secwatch.observer/filing/0001185185-25-001434.json","markdown":"https://secwatch.observer/filing/0001185185-25-001434.md","text":"https://secwatch.observer/filing/0001185185-25-001434.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1864531/000118518525001434/0001185185-25-001434-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1864531/000118518525001434/vsee8k101225.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T03:58:40.672773+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":"23cff937b30d32732c705a9f8cae794dfa40e0b0","claim":"VSEE HEALTH, INC. dismissed WithumSmith+Brown, PC as its auditor.","evidence_excerpt":"On September 15, 2025, VSee Health Inc., a Delaware Corporation (the “Company”), and the Company’s board of directors (the “Board”) notified WithumSmith+Brown, PC (“Withum”), the Company’s independent registered public accounting firm, of its decision to dismiss Withum as the Company’s independent registered public accounting firm, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1864531/000118518525001434/0001185185-25-001434-index.htm","confidence":0.9},{"claim_id":"8a850e633d771f1c268b124c237e2dcd36a6b3cc","claim":"VSEE HEALTH, INC. engaged WWC, P.C. as its auditor.","evidence_excerpt":"On September 18, 2025, following a competitive review process conducted by the Audit Committee of the Board, the Audit Committee approved the engagement of WWC, P.C. (“WWC”) effective immediately as the Company’s new independent registered public accounting firm for the audit of the Company’s financial statements for the fiscal year ending December 31, 2025, and for the review of the interim financial information for the quarters ending March 31, 2025, June 30, 2025 and September 30, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1864531/000118518525001434/0001185185-25-001434-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001288469-26-000045","ticker":"MXL","company_name":"MAXLINEAR, INC","filed_at":"2026-06-01T20:35:55+00:00","headline":"MaxLinear dismisses Grant Thornton, appoints KPMG as auditor for FY2026","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.5,"calibrated_materiality_score":0.5,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001288469-26-000045","json":"https://secwatch.observer/filing/0001288469-26-000045.json","markdown":"https://secwatch.observer/filing/0001288469-26-000045.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1288469/000128846926000045/0001288469-26-000045-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1288469/000128846926000045/mxl-20260528.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On September 15, 2025, VSee Health Inc., a Delaware Corporation (the “Company”), and the Company’s board of directors (the “Board”) notified WithumSmith+Brown, PC (“Withum”), the Company’s independent registered public accounting firm, of its decision to dismiss Withum as the Company’s independent registered public accounting firm, effective immediately.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1864531/000118518525001434/0001185185-25-001434-index.htm","comparable_excerpt":"On May 28, 2026 (the “Effective Date”), MaxLinear, Inc. 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materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0000911147-26-000031","json":"https://secwatch.observer/filing/0000911147-26-000031.json","markdown":"https://secwatch.observer/filing/0000911147-26-000031.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/911147/000091114726000031/0000911147-26-000031-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/911147/000091114726000031/cnty-20260522x8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On September 15, 2025, VSee Health Inc., a Delaware Corporation (the “Company”), and the Company’s board of directors (the “Board”) notified WithumSmith+Brown, PC (“Withum”), the Company’s independent registered public accounting firm, of its decision to dismiss Withum as the Company’s independent registered public accounting firm, effective 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other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-038540","json":"https://secwatch.observer/filing/0001628280-26-038540.json","markdown":"https://secwatch.observer/filing/0001628280-26-038540.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1943289/000162828026038540/0001628280-26-038540-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1943289/000162828026038540/svco-20260521.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On September 15, 2025, VSee Health Inc., a Delaware Corporation (the “Company”), and the Company’s board of directors (the “Board”) notified WithumSmith+Brown, PC (“Withum”), the Company’s independent registered public accounting firm, of its decision to dismiss Withum as the Company’s independent registered public accounting firm, effective 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materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-242009","json":"https://secwatch.observer/filing/0001193125-26-242009.json","markdown":"https://secwatch.observer/filing/0001193125-26-242009.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1964979/000119312526242009/0001193125-26-242009-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1964979/000119312526242009/alur-20260520.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On September 15, 2025, VSee Health Inc., a Delaware Corporation (the “Company”), and the Company’s board of directors (the “Board”) notified WithumSmith+Brown, PC (“Withum”), the Company’s independent registered public accounting firm, of its decision to dismiss Withum as the Company’s independent registered public accounting firm, effective 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