{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-23-036351","form_type":"8-K","ticker":"IMDX","cik":"0001642380","company_name":"Insight Molecular Diagnostics Inc.","filed_at":"2023-10-05T23:59:59+00:00","discovered_at":"2026-05-14T18:03:29.915530+00:00","generated_at":"2026-06-10T04:01:34.334836+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":"Oncocyte dismisses Withum, engages Marcum as independent auditor for FY 2023","bullets":["Withum dismissed as independent registered public accounting firm on September 29, 2023.","Audit Committee approved Marcum LLP as new auditor for fiscal year ending December 31, 2023.","Withum's reports for FY 2021 and FY 2022 were unqualified; no disagreements reported.","A material weakness in internal controls was identified and remediated prior to June 30, 2023.","Withum furnished a letter agreeing with the company's disclosures, attached as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-23-036351","json":"https://secwatch.observer/filing/0001493152-23-036351.json","markdown":"https://secwatch.observer/filing/0001493152-23-036351.md","text":"https://secwatch.observer/filing/0001493152-23-036351.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1642380/000149315223036351/0001493152-23-036351-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1642380/000149315223036351/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-10T04:01:34.334836+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":"0dc5111ee161dd440b5422007dc184346c1c4a64","claim":"Insight Molecular Diagnostics Inc. engaged Marcum LLP as its auditor.","evidence_excerpt":"the Audit Committee approved the engagement of Marcum LLP (“ Marcum ”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023, subject to Marcum’s completion of their client acceptance procedures.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1642380/000149315223036351/0001493152-23-036351-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Marcum LLP"}],"fact_type":"auditor_change"},{"claim_id":"2238b3e1ec0842f40214f6a41ded5c8b56888b68","claim":"Insight Molecular Diagnostics Inc. dismissed WithumSmith+Brown, PC as its auditor.","evidence_excerpt":"The Company has dismissed WithumSmith+Brown, PC (“ Withum ”) as independent registered public accounting firm of the Company on September 29, 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1642380/000149315223036351/0001493152-23-036351-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"WithumSmith+Brown, PC"},{"label":"Successor","value":"Marcum LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}