{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-23-046612","form_type":"8-K","ticker":"BACK","cik":"0001729944","company_name":"IMAC Holdings, Inc.","filed_at":"2023-12-29T23:59:59+00:00","discovered_at":"2026-05-14T18:03:30.214226+00:00","generated_at":"2026-06-07T05:56:57.381768+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"IMAC Holdings' auditor Cherry Bekaert resigns; no disagreements cited","bullets":["Cherry Bekaert resigned as independent registered public accounting firm on December 28, 2023, without involvement by the board or audit committee.","Audit reports for fiscal years 2021 and 2022 contained no adverse opinion, disclaimer, or qualification.","No disagreements on accounting principles, practices, disclosure, or audit scope occurred during those years or subsequent interim periods.","Audit committee has initiated a process to select a new independent registered public accounting firm."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-23-046612","json":"https://secwatch.observer/filing/0001493152-23-046612.json","markdown":"https://secwatch.observer/filing/0001493152-23-046612.md","text":"https://secwatch.observer/filing/0001493152-23-046612.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1729944/000149315223046612/0001493152-23-046612-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1729944/000149315223046612/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T05:56:57.381768+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":"67acee1bee1a32a417e7f5798a1f2d5d999a507b","claim":"Cherry Bekaert LLP resigned as auditor of IMAC Holdings, Inc..","evidence_excerpt":"On December 28, 2023, Cherry Bekaert LLP (“Cherry Bekaert”) resigned as the independent registered public accounting firm of IMAC Holdings, Inc. (the “Company”).","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1729944/000149315223046612/0001493152-23-046612-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Cherry Bekaert LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}