{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-24-007410","form_type":"8-K","ticker":"ETST","cik":"0001538495","company_name":"Earth Science Tech, Inc.","filed_at":"2024-02-21T23:59:59+00:00","discovered_at":"2026-05-14T18:03:24.549707+00:00","generated_at":"2026-06-05T22:02:29.113164+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":"Earth Science Tech changes auditor to Assurance Dimensions, cites proximity","bullets":["Engaged Assurance Dimensions CPA as new auditor on Feb 15, 2024 for fiscal year ending March 31, 2024.","Replaced former auditor R. Bolko, CPA, P.A. due to closer location to operations.","Former auditor's reports for fiscal 2023 included a going concern qualification but no adverse opinion.","No disagreements with former auditor on accounting principles, disclosure, or audit scope.","Change approved by Board of Directors; no prior consultations with new auditor on accounting matters."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-24-007410","json":"https://secwatch.observer/filing/0001493152-24-007410.json","markdown":"https://secwatch.observer/filing/0001493152-24-007410.md","text":"https://secwatch.observer/filing/0001493152-24-007410.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1538495/000149315224007410/0001493152-24-007410-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1538495/000149315224007410/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-05T22:02:29.113164+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":"8064100a7956e7b97150722b9340d51934781d79","claim":"Earth Science Tech, Inc. engaged Assurance Dimensions Certified Public Accountants & Associates as its auditor.","evidence_excerpt":"On February 15, 2024, Earth Science Tech, Inc. (the “Company”), engaged Assurance Dimensions Certified Public Accountants & Associates (the “New Accountant”) to audit the Company’s year ended March 31, 2024.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1538495/000149315224007410/0001493152-24-007410-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Assurance Dimensions Certified Public Accountants & Associates"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}