{"schema_version":"secwatch.filing_event.v1","accession":"0001477932-24-000119","form_type":"8-K","ticker":null,"cik":"0001828613","company_name":"Stem Cell Inc.","filed_at":"2024-01-11T23:59:59+00:00","discovered_at":"2026-05-14T18:03:25.786282+00:00","generated_at":"2026-06-07T00:38:07.225402+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Stem Cell Inc. auditor WWC resigns; going concern explanatory paragraph in prior audits","bullets":["On December 12, 2023, WWC resigned as Stem Cell Inc.'s independent accountant.","WWC's audit reports for fiscal years 2022 and 2021 included a going concern explanatory paragraph but were otherwise unqualified.","No disagreements on accounting principles or practices occurred during the two most recent fiscal years.","Company is seeking a new certifying accountant and will file an 8-K when retained."],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-24-000119","json":"https://secwatch.observer/filing/0001477932-24-000119.json","markdown":"https://secwatch.observer/filing/0001477932-24-000119.md","text":"https://secwatch.observer/filing/0001477932-24-000119.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1828613/000147793224000119/0001477932-24-000119-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1828613/000147793224000119/global_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T00:38:07.225402+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":"af2b2ba1272ffcdd3d478dbe64009131811f31b3","claim":"WWC resigned as auditor of Stem Cell Inc..","evidence_excerpt":"On December 12, 2023, the Registrant’s independent accountant, WWC resigned as the Company’s auditor.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1828613/000147793224000119/0001477932-24-000119-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"WWC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}