{"schema_version":"secwatch.filing_event.v1","accession":"0001326110-25-000040","form_type":"8-K","ticker":"IBRX","cik":"0001326110","company_name":"ImmunityBio, Inc.","filed_at":"2025-03-19T23:59:59+00:00","discovered_at":"2026-05-14T18:03:03.307201+00:00","generated_at":"2026-05-24T11:35:41.484431+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.35,"calibrated_materiality_score":0.35,"confidence":"high","headline":"ImmunityBio replaces auditor EY with Deloitte for fiscal year 2025","bullets":["Audit committee dismissed Ernst & Young as independent auditor on March 13, 2025; no disagreements or reportable events.","Deloitte & Touche appointed as new independent auditor for fiscal year ending Dec 31, 2025, subject to client acceptance.","EY provided a letter (Exhibit 16.1) agreeing with the company's disclosures in this 8-K.","Company did not consult Deloitte on accounting principles during the two most recent fiscal years."],"urls":{"canonical":"https://secwatch.observer/filing/0001326110-25-000040","json":"https://secwatch.observer/filing/0001326110-25-000040.json","markdown":"https://secwatch.observer/filing/0001326110-25-000040.md","text":"https://secwatch.observer/filing/0001326110-25-000040.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1326110/000132611025000040/0001326110-25-000040-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1326110/000132611025000040/ibrx-20250313.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-24T11:35:41.484431+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"}