{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-24-009325","form_type":"8-K","ticker":"ESLA","cik":"0001844417","company_name":"Estrella Immunopharma, Inc.","filed_at":"2024-02-02T23:59:59+00:00","discovered_at":"2026-05-14T18:03:25.943566+00:00","generated_at":"2026-06-06T10:07:21.927187+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Estrella Immunopharma dismisses Marcum as auditor, appoints MGO for FY2024","bullets":["Marcum LLP dismissed as independent auditor effective Jan 30, 2024; no disagreements with Marcum.","Marcum's audit report for FY2023 included a going concern explanatory paragraph.","Macias Gini & O'Connell (MGO) appointed as new auditor for fiscal year ending June 30, 2024.","No consultations with MGO on accounting principles or disagreements prior to engagement."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-24-009325","json":"https://secwatch.observer/filing/0001213900-24-009325.json","markdown":"https://secwatch.observer/filing/0001213900-24-009325.md","text":"https://secwatch.observer/filing/0001213900-24-009325.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1844417/000121390024009325/0001213900-24-009325-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1844417/000121390024009325/ea192700-8k_estrella.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T10:07:21.927187+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":"3ab63e93e52184818a26a9a92e90f935c63128a5","claim":"Estrella Immunopharma, Inc. engaged Macias Gini & O’Connell, LLP as its auditor.","evidence_excerpt":"appointed Macias Gini & O’Connell, LLP (\"MGO\") as the Company’s new independent registered public accounting firm for the fiscal year ending June 30, 2024, effective as of January 30, 2024.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1844417/000121390024009325/0001213900-24-009325-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Macias Gini & O’Connell, LLP"}],"fact_type":"auditor_change"},{"claim_id":"3ba2fe95f7203d1e82509520c00df7341c17e03e","claim":"Estrella Immunopharma, Inc. dismissed Marcum LLP as its auditor.","evidence_excerpt":"dismissed its independent registered public accountant Marcum LLP (\"Marcum\"), effective as of January 30, 2024.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1844417/000121390024009325/0001213900-24-009325-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Marcum LLP"},{"label":"Successor","value":"Macias Gini & O’Connell, LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}