{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-22-068665","form_type":"8-K","ticker":"ESMC","cik":"0000862668","company_name":"ESCALON MEDICAL CORP","filed_at":"2022-11-02T23:59:59+00:00","discovered_at":"2026-05-14T18:03:53.777784+00:00","generated_at":"2026-06-22T16:19:43.422166+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":"Escalon Medical dismisses Friedman LLP, engages Marcum LLP as auditor; going concern noted","bullets":["Board dismissed Friedman and engaged Marcum effective Oct 28, 2022, following Friedman's combination with Marcum.","No disagreements or reportable events occurred during the past two fiscal years or interim period through Oct 28, 2022.","Friedman's FY2021 and FY2022 reports included going concern qualification due to accumulated deficit, recurring losses, negative cash flows.","Friedman provided a letter concurring with the disclosures, filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-22-068665","json":"https://secwatch.observer/filing/0001213900-22-068665.json","markdown":"https://secwatch.observer/filing/0001213900-22-068665.md","text":"https://secwatch.observer/filing/0001213900-22-068665.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/862668/000121390022068665/0001213900-22-068665-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/862668/000121390022068665/ea167910-8k_escalon.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-22T16:19:43.422166+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":"1efc56bfba06c1809a92f6b300a6083f7619e586","claim":"ESCALON MEDICAL CORP dismissed Friedman LLP as its auditor.","evidence_excerpt":"On October 28, 2022, the Registrant’s Board of Directors (i) dismissed Friedman and (ii) engaged Marcum to serve as the independent registered public accounting firm of the Registrant and to provide to the Registrant the services previously provided to the Registrant by Friedman.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/862668/000121390022068665/0001213900-22-068665-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Friedman LLP"},{"label":"Successor","value":"Marcum LLP"}],"fact_type":"auditor_change"},{"claim_id":"abaade58d31a7f2cbd1017878000627242775863","claim":"ESCALON MEDICAL CORP engaged Marcum LLP as its auditor.","evidence_excerpt":"On October 28, 2022, the Registrant’s Board of Directors (i) dismissed Friedman and (ii) engaged Marcum to serve as the independent registered public accounting firm of the Registrant and to provide to the Registrant the services previously provided to the Registrant by Friedman.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/862668/000121390022068665/0001213900-22-068665-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Marcum LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}