{"schema_version":"secwatch.filing_event.v1","accession":"0001193805-25-000419","form_type":"8-K","ticker":"ECOR","cik":"0001560258","company_name":"electroCore, Inc.","filed_at":"2025-04-03T23:59:59+00:00","discovered_at":"2026-05-14T18:02:48.761454+00:00","generated_at":"2026-05-23T22:35:46.610038+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"electroCore replaces auditor Marcum LLP with CBIZ CPAs after attest business acquisition","bullets":["Marcum LLP resigned as independent registered public accounting firm on April 1, 2025; CBIZ CPAs P.C. engaged for FY 2025.","Change follows CBIZ CPAs' acquisition of Marcum's attest business effective November 1, 2024.","No disagreements with Marcum on accounting principles; prior material weakness in internal controls (Sept 30, 2023) has been remediated.","Marcum furnished a letter to the SEC (Exhibit 16.1) agreeing with the 8-K statements."],"urls":{"canonical":"https://secwatch.observer/filing/0001193805-25-000419","json":"https://secwatch.observer/filing/0001193805-25-000419.json","markdown":"https://secwatch.observer/filing/0001193805-25-000419.md","text":"https://secwatch.observer/filing/0001193805-25-000419.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1560258/000119380525000419/0001193805-25-000419-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1560258/000119380525000419/e664358_8k-electrocore.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-23T22:35:46.610038+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"}