{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-22-071209","form_type":"8-K","ticker":"ICCC","cik":"0000811641","company_name":"IMMUCELL CORP /DE/","filed_at":"2022-11-10T23:59:59+00:00","discovered_at":"2026-05-14T18:03:53.632425+00:00","generated_at":"2026-06-22T00:21:07.958445+00:00","sec_items":["2.02","4.02","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"ImmuCell restates Q1/Q2 2022 for $222K deferred comp error; delays Q3 filing","bullets":["Restatement to accrue ~$222,000 of deferred compensation (earned/unused PTO) in Q1 2022; increases admin & accrued expenses, no cash or sales impact.","Previously issued Q1 and Q2 2022 financials should no longer be relied upon to that extent.","Q3 2022 10-Q filing delayed to Nov 21, 2022; conference call scheduled for Nov 22 at 9:00 AM ET.","No change to preliminary Q3 sales results previously disclosed on Oct 5, 2022.","Audit Committee and management determined the restatement is needed; Wipfli LLP consulted."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-22-071209","json":"https://secwatch.observer/filing/0001213900-22-071209.json","markdown":"https://secwatch.observer/filing/0001213900-22-071209.md","text":"https://secwatch.observer/filing/0001213900-22-071209.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/811641/000121390022071209/0001213900-22-071209-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/811641/000121390022071209/ea168440-8k_immucell.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-22T00:21:07.958445+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":"21727247dddb8d4bd4832631d047035dc68cd22a","claim":"IMMUCELL CORP /DE/ reported that prior financial statements should not be relied upon.","evidence_excerpt":"such Previously Issued Financial Statements should no longer be relied upon to that extent.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/811641/000121390022071209/0001213900-22-071209-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"non reliance"},{"label":"Auditor","value":"Wipfli LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}