---
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"
generated_at: "2026-07-02T20:03:06.405461+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# ABVC BioPharma dismisses Simon & Edward, engages Kreit & Chiu CPA as new auditor

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-26-074949
- JSON: https://secwatch.observer/filing/0001213900-26-074949.json
- Plain text: https://secwatch.observer/filing/0001213900-26-074949.txt

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