{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-25-022444","form_type":"8-K","ticker":"ISPC","cik":"0001558569","company_name":"iSpecimen Inc.","filed_at":"2025-03-11T23:59:59+00:00","discovered_at":"2026-05-14T18:03:03.986946+00:00","generated_at":"2026-05-24T23:38:30.547608+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"iSpecimen auditor Wolf & Company resigns; Bush & Associates appointed as new independent auditor","bullets":["Wolf & Company resigned as iSpecimen's auditor effective March 7, 2025.","Audit reports for FY2022 and FY2023 were unqualified; FY2023 included a going-concern explanatory paragraph.","No disagreements or reportable events between company and Wolf during those periods.","Audit Committee appointed Bush & Associates CPA LLC as new auditor on March 10, 2025 for FY2024.","No consultations with Bush & Associates on accounting principles or audit matters prior to appointment."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-25-022444","json":"https://secwatch.observer/filing/0001213900-25-022444.json","markdown":"https://secwatch.observer/filing/0001213900-25-022444.md","text":"https://secwatch.observer/filing/0001213900-25-022444.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1558569/000121390025022444/0001213900-25-022444-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1558569/000121390025022444/ea0233826-8k_ispecimen.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-24T23:38:30.547608+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":"6723db452555d15a5b29a9b00d9677d318671cd7","claim":"iSpecimen Inc. engaged Bush & Associates CPA LLC as its auditor.","evidence_excerpt":"On March 10, 2025, following the approval of the Audit Committee of the Company’s Board of Directors, the Company appointed Bush & Associates CPA LLC (“Bush & Associates”) as its new independent registered public accounting firm to serve as the Company’s auditor for the fiscal year ending December 31, 2024.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1558569/000121390025022444/0001213900-25-022444-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Bush & Associates CPA LLC"}],"fact_type":"auditor_change"},{"claim_id":"7f4040d8d1b0edf6062d6559e61166dd8da7957e","claim":"Wolf & Company, P.C. resigned as auditor of iSpecimen Inc..","evidence_excerpt":"On March 7, 2025, iSpecimen Inc. (the “Company”) was notified that Wolf & Company, P.C. (“Wolf & Company”) resigned as the Company’s independent registered public accounting firm, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1558569/000121390025022444/0001213900-25-022444-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Wolf & Company, P.C."},{"label":"Successor","value":"Bush & Associates CPA LLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}