---
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"
generated_at: "2026-06-05T22:02:29.113164+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.4
calibrated_materiality_score: 0.4
confidence: "high"
source: SEC EDGAR
---

# Earth Science Tech changes auditor to Assurance Dimensions, cites proximity

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.4
- calibrated_materiality_score: 0.4
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-24-007410
- JSON: https://secwatch.observer/filing/0001493152-24-007410.json
- Plain text: https://secwatch.observer/filing/0001493152-24-007410.txt

## Key facts
- Auditor Changes
  Earth Science Tech, Inc. engaged Assurance Dimensions Certified Public Accountants & Associates as its auditor.
  - Action: engagement
  - Auditor: Assurance Dimensions Certified Public Accountants & Associates
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1538495/000149315224007410/0001493152-24-007410-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.