{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-23-011062","form_type":"8-K","ticker":"CODX","cik":"0001692415","company_name":"Co-Diagnostics, Inc.","filed_at":"2023-04-05T23:59:59+00:00","discovered_at":"2026-05-14T18:03:40.072526+00:00","generated_at":"2026-06-17T05:54:51.642565+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"Co-Diagnostics appoints Tanner LLC as new auditor, replacing Haynie & Company","bullets":["Audit Committee approved engagement of Tanner LLC as independent auditor, effective upon filing of Q1 2023 10-Q.","Haynie & Company will be dismissed effective same date; their reports on FY2022 and FY2021 were unqualified.","No disagreements or reportable events with Haynie during fiscal years 2022, 2021, and interim period through March 31, 2023.","Company did not consult Tanner on accounting principles or audit opinions prior to engagement."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-23-011062","json":"https://secwatch.observer/filing/0001493152-23-011062.json","markdown":"https://secwatch.observer/filing/0001493152-23-011062.md","text":"https://secwatch.observer/filing/0001493152-23-011062.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1692415/000149315223011062/0001493152-23-011062-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1692415/000149315223011062/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-17T05:54:51.642565+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":"012de6510c8ae0025df970e3478c3806570a154e","claim":"Co-Diagnostics, Inc. dismissed Haynie & Company as its auditor.","evidence_excerpt":"Haynie & Company (“Haynie”), the Company’s independent registered public accounting firm prior to the appointment of Tanner, will be dismissed effective upon the filing of the Company’s Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2023 and replaced by Tanner as the Company’s independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1692415/000149315223011062/0001493152-23-011062-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Haynie & Company"},{"label":"Successor","value":"Tanner LLC"}],"fact_type":"auditor_change"},{"claim_id":"41f261e244916fa2245c5da870215e51aab57d43","claim":"Co-Diagnostics, Inc. engaged Tanner LLC as its auditor.","evidence_excerpt":"On March 31, 2023, the Audit Committee of Co-Diagnostics, Inc.’s (the “Company”) Board of Directors approved the engagement of Tanner LLC (“Tanner”) as the Company’s independent registered public accounting firm to audit the Company’s consolidated financial statements effective upon the filing of the Company’s Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1692415/000149315223011062/0001493152-23-011062-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Tanner LLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}