{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-23-016673","form_type":"8-K","ticker":null,"cik":"0001310527","company_name":"QSAM Biosciences, Inc.","filed_at":"2023-05-12T23:59:59+00:00","discovered_at":"2026-05-14T18:03:38.339200+00:00","generated_at":"2026-06-15T02:17:00.736851+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"QSAM Biosciences appoints Assurance Dimensions as new auditor, dismisses D. Brooks","bullets":["Audit Committee appointed Assurance Dimensions as independent registered public accounting firm for fiscal year ending Dec 31, 2023, effective May 12, 2023.","Dismissed D. Brooks and Associates as prior auditor; no adverse opinions or disagreements in prior two fiscal years.","No reportable events or disagreements occurred during 2021, 2022, or interim 2023 period.","Company furnished D. Brooks' letter of agreement with disclosures as Exhibit 16."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-23-016673","json":"https://secwatch.observer/filing/0001493152-23-016673.json","markdown":"https://secwatch.observer/filing/0001493152-23-016673.md","text":"https://secwatch.observer/filing/0001493152-23-016673.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1310527/000149315223016673/0001493152-23-016673-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1310527/000149315223016673/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-15T02:17:00.736851+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":"5684e78826d7c3a4828022ba6e2c069244ed16c4","claim":"QSAM Biosciences, Inc. engaged Assurance Dimensions, Inc. as its auditor.","evidence_excerpt":"On May 12, 2023, the Audit Committee of the Board of Directors of QSAM Biosciences, Inc. (the “Company”) appointed Assurance Dimensions, Inc. (“Assurance Dimensions”) as our independent registered public accounting firm for the fiscal year ending December 31, 2023, subject to normal and customary client engagement procedures.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1310527/000149315223016673/0001493152-23-016673-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Assurance Dimensions, Inc."}],"fact_type":"auditor_change"},{"claim_id":"d85678570b7b1d4828073e7efaafc12e9a1012c4","claim":"QSAM Biosciences, Inc. dismissed D. Brooks and Associates, CPAs, P.A. as its auditor.","evidence_excerpt":"On the same day, the Audit Committee dismissed D. Brooks and Associates, CPAs, P.A. (“D. Brooks”) 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/1310527/000149315223016673/0001493152-23-016673-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"D. Brooks and Associates, CPAs, P.A."},{"label":"Successor","value":"Assurance Dimensions, Inc."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}