---
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"
generated_at: "2026-05-22T15:41:53.307567+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.4
calibrated_materiality_score: 0.4
confidence: "high"
source: SEC EDGAR
---

# Emmaus Life Sciences replaces auditor Marcum with CBIZ CPAs after acquisition of attest business

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.4
- calibrated_materiality_score: 0.4
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-25-039783
- JSON: https://secwatch.observer/filing/0001213900-25-039783.json
- Plain text: https://secwatch.observer/filing/0001213900-25-039783.txt

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