---
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"
generated_at: "2026-06-07T00:38:07.225402+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# Stem Cell Inc. auditor WWC resigns; going concern explanatory paragraph in prior audits

## Summary
- 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.

## SEC filing metadata
- accession: 0001477932-24-000119
- form_type: 8-K
- cik: 0001828613
- company_name: Stem Cell Inc.
- filed_at: 2024-01-11T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001477932-24-000119
- JSON: https://secwatch.observer/filing/0001477932-24-000119.json
- Plain text: https://secwatch.observer/filing/0001477932-24-000119.txt

## Key facts
- Auditor Changes
  WWC resigned as auditor of Stem Cell Inc..
  - Action: resignation
  - Auditor: WWC
  source text: On December 12, 2023, the Registrant’s independent accountant, WWC resigned as the Company’s auditor.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1828613/000147793224000119/0001477932-24-000119-index.htm

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