---
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"
generated_at: "2026-05-30T12:43:41.155278+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# ABVC BioPharma auditor WWC P.C. declines renewal; Simon & Edward LLP appointed

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 4.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-24-089013
- JSON: https://secwatch.observer/filing/0001213900-24-089013.json
- Plain text: https://secwatch.observer/filing/0001213900-24-089013.txt

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