{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-26-074949","form_type":"8-K","ticker":"ABVC","cik":"0001173313","company_name":"ABVC BIOPHARMA, INC.","filed_at":"2026-07-02T20:01:39+00:00","discovered_at":"2026-07-02T20:03:00.634692+00:00","generated_at":"2026-07-02T20:03:06.405461+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":"ABVC BioPharma dismisses Simon & Edward, engages Kreit & Chiu CPA as new auditor","bullets":["Audit committee dismissed Simon & Edward, LLP on June 30, 2026; engaged Kreit & Chiu CPA LLP for FY 2026.","S&E's reports for FY 2024 and 2025 contained no adverse opinion except a going concern explanatory paragraph.","No disagreements with S&E on accounting principles or audit scope during the two most recent fiscal years.","Previously disclosed material weaknesses in internal control over financial reporting were the only reportable events.","S&E provided a letter to the SEC agreeing with the disclosures, filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-074949","json":"https://secwatch.observer/filing/0001213900-26-074949.json","markdown":"https://secwatch.observer/filing/0001213900-26-074949.md","text":"https://secwatch.observer/filing/0001213900-26-074949.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1173313/000121390026074949/0001213900-26-074949-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1173313/000121390026074949/ea0296723-8k_abvcbio.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-07-02T20:03:06.405461+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"}