{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-23-192276","form_type":"8-K","ticker":"VIVS","cik":"0001497253","company_name":"VivoSim Labs, INC.","filed_at":"2023-07-24T23:59:59+00:00","discovered_at":"2026-05-14T18:03:34.091933+00:00","generated_at":"2026-06-13T04:11:27.692711+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"Mayer Hoffman McCann declines re-election as Organovo's auditor; no disagreements cited","bullets":["MHM will not stand for re-election as auditor for FY ending March 31, 2024; effective by Q1 FY2024 10-Q filing or Aug 21, 2023.","No disagreements (accounting principles or audit scope) or reportable events during FY2022, FY2023 and subsequent interim period.","Prior audit reports for FY2022 and FY2023 were unqualified, except FY2023 included a going-concern explanatory paragraph.","Organovo is seeking a new independent registered public accounting firm to replace MHM."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-23-192276","json":"https://secwatch.observer/filing/0001193125-23-192276.json","markdown":"https://secwatch.observer/filing/0001193125-23-192276.md","text":"https://secwatch.observer/filing/0001193125-23-192276.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1497253/000119312523192276/0001193125-23-192276-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1497253/000119312523192276/d537543d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-13T04:11:27.692711+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":"e30919c6b737fbfd9ef0ee1ac2127c1584f57609","claim":"Mayer Hoffman McCann P.C. resigned as auditor of VivoSim Labs, INC..","evidence_excerpt":"On July 18, 2023, Mayer Hoffman McCann P.C. (\"MHM\") informed Organovo Holdings, Inc. (the \"Company\") and the Audit Committee of the Company's Board of Directors that it would not stand for re-election 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/1497253/000119312523192276/0001193125-23-192276-index.htm","confidence":1.0,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Mayer Hoffman McCann P.C."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}