{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-24-007726","form_type":"8-K","ticker":"BACK","cik":"0001729944","company_name":"IMAC Holdings, Inc.","filed_at":"2024-02-23T23:59:59+00:00","discovered_at":"2026-05-14T18:03:25.287528+00:00","generated_at":"2026-06-05T17:13:22.694005+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.25,"calibrated_materiality_score":0.25,"confidence":"high","headline":"IMAC Holdings appoints Salberg & Company as new independent auditor","bullets":["Audit Committee appointed Salberg & Company, P.A. as independent accounting firm on Feb 8, 2024.","Appointment follows prior auditor's resignation reported on Form 8-K filed Dec 29, 2023.","No consultations with Salberg prior to engagement; no disagreements or reportable events cited.","Engagement subject to standard acceptance procedures, which were subsequently completed."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-24-007726","json":"https://secwatch.observer/filing/0001493152-24-007726.json","markdown":"https://secwatch.observer/filing/0001493152-24-007726.md","text":"https://secwatch.observer/filing/0001493152-24-007726.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1729944/000149315224007726/0001493152-24-007726-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1729944/000149315224007726/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-05T17:13:22.694005+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":"d5402cc9552e9efa2d12f989fc7522bfee1bd67e","claim":"IMAC Holdings, Inc. engaged Salberg & Company, P.A. as its auditor.","evidence_excerpt":"On February 8, 2024, the Committee approved the appointment of Salberg & Company, P.A. (\"Salberg\") as the Company's independent registered public accounting firm","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1729944/000149315224007726/0001493152-24-007726-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Salberg & Company, P.A."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}