secwatch.observer — SEC 8-K summary
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Issuer:     ABVC BIOPHARMA, INC. (ABVC)
CIK:        0001173313
Form:       8-K
Filed at:   2026-07-02T20:01:39+00:00
Accession:  0001213900-26-074949
Event type: other_material
Sentiment:  neutral
Materiality: 0.50
Item codes: 4.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1173313/000121390026074949/0001213900-26-074949-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1173313/000121390026074949/ea0296723-8k_abvcbio.htm
  HTML page:      https://secwatch.observer/filing/0001213900-26-074949

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