{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-24-089013","form_type":"8-K","ticker":"ABVC","cik":"0001173313","company_name":"ABVC BIOPHARMA, INC.","filed_at":"2024-10-18T23:59:59+00:00","discovered_at":"2026-05-14T18:03:07.839336+00:00","generated_at":"2026-05-30T12:43:41.155278+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"ABVC BioPharma auditor WWC P.C. declines renewal; Simon & Edward LLP appointed","bullets":["WWC agreed not to renew engagement effective Oct 10, 2024; Board approved non-renewal on Oct 17.","Board approved engagement of Simon & Edward, LLP as new independent registered public accounting firm on Oct 17.","WWC's reports for FY2022-2023 and interim Jun 2024 had no adverse opinion except a going concern paragraph.","No disagreements or reportable events between Company and WWC during the relevant periods.","Prior consultations with S&E regarding accounting principles or disagreements did not occur."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-24-089013","json":"https://secwatch.observer/filing/0001213900-24-089013.json","markdown":"https://secwatch.observer/filing/0001213900-24-089013.md","text":"https://secwatch.observer/filing/0001213900-24-089013.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1173313/000121390024089013/0001213900-24-089013-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1173313/000121390024089013/ea0218060-8k_abvcbio.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-30T12:43:41.155278+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"}