{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-24-067237","form_type":"8-K/A","ticker":"BIOE","cik":"0001723059","company_name":"Bio Essence Corp","filed_at":"2024-08-09T23:59:59+00:00","discovered_at":"2026-05-14T18:03:14.275627+00:00","generated_at":"2026-05-31T10:26:27.068448+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"Bio Essence dismisses auditor Keith K. Zhen, CPA, appoints Simon & Edward, LLP effective Aug 1, 2024","bullets":["Dismissed prior independent accountant Keith K. Zhen, CPA on August 1, 2024.","Retained Simon & Edward, LLP as new principal accountant; will begin with second quarter 2024 audit.","No disagreements with former accountant on accounting principles, financial disclosure, or audit scope in past two fiscal years.","Former auditor provided letter agreeing with disclosures, attached as Exhibit 99.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-24-067237","json":"https://secwatch.observer/filing/0001213900-24-067237.json","markdown":"https://secwatch.observer/filing/0001213900-24-067237.md","text":"https://secwatch.observer/filing/0001213900-24-067237.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1723059/000121390024067237/0001213900-24-067237-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1723059/000121390024067237/ea0211021-8ka_bioessence.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T10:26:27.068448+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"}