{"schema_version":"secwatch.filing_event.v1","accession":"0001279695-25-000006","form_type":"8-K","ticker":null,"cik":"0001279695","company_name":"UNIVERSAL BIOSENSORS INC","filed_at":"2025-11-17T23:59:59+00:00","discovered_at":"2026-05-14T18:02:39.019041+00:00","generated_at":"2026-05-16T19:09:30.182540+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":1.0,"calibrated_materiality_score":1.0,"confidence":"high","headline":"Universal Biosensors ceases operations, enters receivership; auditor PwC resigns","bullets":["PwC resigned as auditor on Nov 14, 2025; company has not engaged a replacement.","Company ceasing operations, in receivership, intends to promptly deregister securities.","PwC's FY2024 report included explanatory paragraph on substantial doubt about going concern.","No disagreements or reportable events between company and PwC in FY2024, FY2023, or subsequent period."],"urls":{"canonical":"https://secwatch.observer/filing/0001279695-25-000006","json":"https://secwatch.observer/filing/0001279695-25-000006.json","markdown":"https://secwatch.observer/filing/0001279695-25-000006.md","text":"https://secwatch.observer/filing/0001279695-25-000006.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1279695/000127969525000006/0001279695-25-000006-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1279695/000127969525000006/8-k_pwcresignat.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T19:09:30.182540+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":[{"claim_id":"2bd86119aa7153853a5acad958e807bf56621f26","claim":"PricewaterhouseCoopers resigned as auditor of UNIVERSAL BIOSENSORS INC.","evidence_excerpt":"On November 14, 2025, PricewaterhouseCoopers (“PwC”) resigned as the independent registered public accounting firm of Universal Biosensors, Inc. 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