---
schema_version: "secwatch.filing_event.v1"
accession: "0001213900-25-039184"
form_type: "8-K/A"
ticker: "ABVC"
cik: "0001173313"
company_name: "ABVC BIOPHARMA, INC."
filed_at: "2025-05-02T23:59:59+00:00"
generated_at: "2026-05-22T22:07:00.225690+00:00"
event_type: "other_material"
sentiment: "positive"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# ABVC BioPharma says 2023 financials error resolved in filed 10-K, no amendment needed

## Summary
- Original 8-K on Apr 15, 2025 flagged 2023 financials for errors, requiring amendment.
- After discussions with auditor Simon & Edward LLP, management determined corrections adequately addressed in the 2024 10-K filed Apr 15, 2025.
- Company will not file the previously planned 2023 Amendment; prior non-reliance is effectively rescinded.
- Auditor Simon & Edward LLP concurred with management's conclusion.

## SEC filing metadata
- accession: 0001213900-25-039184
- form_type: 8-K/A
- ticker: ABVC
- cik: 0001173313
- company_name: ABVC BIOPHARMA, INC.
- filed_at: 2025-05-02T23:59:59+00:00
- event_type: other_material
- sentiment: positive
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 4.02
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1173313/000121390025039184/0001213900-25-039184-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1173313/000121390025039184/ea024046901-8ka_abvcbio.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-25-039184
- JSON: https://secwatch.observer/filing/0001213900-25-039184.json
- Plain text: https://secwatch.observer/filing/0001213900-25-039184.txt

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