{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-25-038442","form_type":"8-K","ticker":"ADIL","cik":"0001513525","company_name":"ADIAL PHARMACEUTICALS, INC.","filed_at":"2025-05-01T23:59:59+00:00","discovered_at":"2026-05-14T18:02:48.556116+00:00","generated_at":"2026-05-23T00:18:25.083242+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":"Adial Pharmaceuticals replaces auditor Marcum with CBIZ CPAs effective April 28, 2025","bullets":["Marcum resigned as independent auditor; CBIZ CPAs engaged for FY 2025, effective immediately.","Marcum's reports for FY 2024 and 2023 included a going-concern explanatory paragraph but no adverse opinion.","No disagreements with Marcum; previously reported material weaknesses in internal controls continue."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-25-038442","json":"https://secwatch.observer/filing/0001213900-25-038442.json","markdown":"https://secwatch.observer/filing/0001213900-25-038442.md","text":"https://secwatch.observer/filing/0001213900-25-038442.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1513525/000121390025038442/0001213900-25-038442-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1513525/000121390025038442/ea0240327-8k_adial.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-23T00:18:25.083242+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":"3a1f80a543687606696fffae898ce2741d9716f1","claim":"Marcum LLP resigned as auditor of ADIAL PHARMACEUTICALS, INC..","evidence_excerpt":"On April 28, 2025, Marcum resigned as the Company’s independent registered public accounting firm, and CBIZ CPAs was engaged to serve as the independent registered public accounting firm of the Company for the year ending December 31, 2025, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1513525/000121390025038442/0001213900-25-038442-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Marcum LLP"}],"fact_type":"auditor_change"},{"claim_id":"4b41489298e8c9e935e91bbc2c59fa909ffa9b08","claim":"ADIAL PHARMACEUTICALS, INC. engaged CBIZ CPAs P.C. as its auditor.","evidence_excerpt":"On April 28, 2025, Marcum resigned as the Company’s independent registered public accounting firm, and CBIZ CPAs was engaged to serve as the independent registered public accounting firm of the Company for the year ending December 31, 2025, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1513525/000121390025038442/0001213900-25-038442-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"CBIZ CPAs P.C."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}