{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-26-098820","form_type":"8-K/A","ticker":"BRTX","cik":"0001505497","company_name":"BioRestorative Therapies, Inc.","filed_at":"2026-09-10T20:30:24+00:00","discovered_at":"2026-09-10T20:32:31.475806+00:00","generated_at":"2026-09-10T20:32:47.556587+00:00","sec_items":["4.01","8.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"BioRestorative dismisses CBIZ, hires Bush CPA; audit committee probe ongoing","bullets":["Dismissed CBIZ as auditor effective Aug 28, 2026; board approved Aug 26, audit committee ratified Sep 1.","CBIZ flagged possible reportable event under Item 304(a)(1)(v)(C) tied to suspended ExoCR/BioX product lines.","CBIZ's FY2025 report included going-concern doubt; no disagreements on accounting principles.","Engaged Bush & Associates CPA to audit FY2024-2026; no prior consultations with Bush.","Audit committee hired independent investigator Aug 14; no material findings yet, investigation ongoing."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-098820","json":"https://secwatch.observer/filing/0001213900-26-098820.json","markdown":"https://secwatch.observer/filing/0001213900-26-098820.md","text":"https://secwatch.observer/filing/0001213900-26-098820.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1505497/000121390026098820/0001213900-26-098820-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1505497/000121390026098820/ea0305107-8ka_biore.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-09-10T20:32:47.556587+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"}