{"schema_version":"secwatch.filing_event.v1","accession":"0001477932-22-007951","form_type":"8-K","ticker":"BICX","cik":"0001443863","company_name":"BioCorRx Inc.","filed_at":"2022-10-27T23:59:59+00:00","discovered_at":"2026-05-14T18:03:50.680852+00:00","generated_at":"2026-06-22T23:58:18.877386+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":"BioCorRx changes independent auditor to Marcum LLP after Friedman merger","bullets":["Friedman LLP combined with Marcum LLP effective Sept 1, 2022; BOD engaged Marcum LLP on Oct 21, 2022 for FY2022 audit.","Friedman's audit reports for 2020 and 2021 included a going concern explanatory paragraph; no adverse opinions or modifications.","No disagreements or reportable events during the two most recent fiscal years or subsequent interim period before Friedman's merger.","Friedman formally resigned as independent registered public accounting firm on October 21, 2022."],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-22-007951","json":"https://secwatch.observer/filing/0001477932-22-007951.json","markdown":"https://secwatch.observer/filing/0001477932-22-007951.md","text":"https://secwatch.observer/filing/0001477932-22-007951.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1443863/000147793222007951/0001477932-22-007951-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1443863/000147793222007951/bicx_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-22T23:58:18.877386+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":"31eb2220685c93b7be9b4539653cc0fb0c0fa462","claim":"Friedman LLP resigned as auditor of BioCorRx Inc..","evidence_excerpt":"Friedman formally resigned on October 21, 2022, as our independent registered public accounting firm","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1443863/000147793222007951/0001477932-22-007951-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Friedman LLP"},{"label":"Successor","value":"Marcum LLP"}],"fact_type":"auditor_change"},{"claim_id":"5f229217fac43f9516646e1201453f02b966b58d","claim":"BioCorRx Inc. engaged Marcum LLP as its auditor.","evidence_excerpt":"the Board of Directors of the Company approved the engagement of Marcum LLP to serve as the independent registered public accounting firm","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1443863/000147793222007951/0001477932-22-007951-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Marcum LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}