{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-25-039783","form_type":"8-K","ticker":"EMMA","cik":"0000822370","company_name":"Emmaus Life Sciences, Inc.","filed_at":"2025-05-06T23:59:59+00:00","discovered_at":"2026-05-14T18:02:51.401980+00:00","generated_at":"2026-05-22T15:41:53.307567+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Emmaus Life Sciences replaces auditor Marcum with CBIZ CPAs after acquisition of attest business","bullets":["Marcum resigned as independent auditor on May 2, 2025, due to CBIZ CPAs acquiring its attest business.","Audit Committee approved engagement of CBIZ CPAs as new independent registered public accounting firm same day.","Marcum's FY2024 audit report contained a going concern emphasis, but no adverse opinion or disclaimer.","No disagreements or reportable events occurred with Marcum during FY2024 or through resignation date.","Emmaus provided Marcum with a copy of this 8-K; Marcum's response letter (Exhibit 16.1) filed with SEC."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-25-039783","json":"https://secwatch.observer/filing/0001213900-25-039783.json","markdown":"https://secwatch.observer/filing/0001213900-25-039783.md","text":"https://secwatch.observer/filing/0001213900-25-039783.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/822370/000121390025039783/0001213900-25-039783-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/822370/000121390025039783/ea0240955-8k_emmaus.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-22T15:41:53.307567+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"}