---
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"
generated_at: "2026-06-22T00:21:07.958445+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# ImmuCell restates Q1/Q2 2022 for $222K deferred comp error; delays Q3 filing

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: negative
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 2.02, 4.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-22-071209
- JSON: https://secwatch.observer/filing/0001213900-22-071209.json
- Plain text: https://secwatch.observer/filing/0001213900-22-071209.txt

## Key facts
- Auditor Changes
  IMMUCELL CORP /DE/ reported that prior financial statements should not be relied upon.
  - Action: non reliance
  - Auditor: Wipfli LLP
  source text: such Previously Issued Financial Statements should no longer be relied upon to that extent.
  evidence_url: https://www.sec.gov/Archives/edgar/data/811641/000121390022071209/0001213900-22-071209-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.