---
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"
generated_at: "2026-06-22T23:58:18.877386+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.35
calibrated_materiality_score: 0.35
confidence: "high"
source: SEC EDGAR
---

# BioCorRx changes independent auditor to Marcum LLP after Friedman merger

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.35
- calibrated_materiality_score: 0.35
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001477932-22-007951
- JSON: https://secwatch.observer/filing/0001477932-22-007951.json
- Plain text: https://secwatch.observer/filing/0001477932-22-007951.txt

## Key facts
- Auditor Changes
  Friedman LLP resigned as auditor of BioCorRx Inc..
  - Action: resignation
  - Auditor: Friedman LLP
  - Successor: Marcum LLP
  source text: Friedman formally resigned on October 21, 2022, as our independent registered public accounting firm
  evidence_url: https://www.sec.gov/Archives/edgar/data/1443863/000147793222007951/0001477932-22-007951-index.htm
- Auditor Changes
  BioCorRx Inc. engaged Marcum LLP as its auditor.
  - Action: engagement
  - Auditor: Marcum LLP
  source text: the Board of Directors of the Company approved the engagement of Marcum LLP to serve as the independent registered public accounting firm
  evidence_url: https://www.sec.gov/Archives/edgar/data/1443863/000147793222007951/0001477932-22-007951-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.