{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-24-017731","form_type":"8-K","ticker":"SER","cik":"0001708599","company_name":"Serina Therapeutics, Inc.","filed_at":"2024-05-03T23:59:59+00:00","discovered_at":"2026-05-14T18:03:19.686575+00:00","generated_at":"2026-06-02T23:13:12.056317+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Serina Therapeutics replaces Withum with Frazier & Deeter as auditor after merger","bullets":["Audit committee approved Frazier & Deeter as independent auditor for FY2024, replacing Withum.","Withum's reports for FY2022 and FY2023 had no adverse opinion except going concern doubt.","No disagreements with Withum on accounting principles or audit scope during those periods.","Withum provided a letter (Exhibit 16.1) agreeing with the disclosures in this filing."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-24-017731","json":"https://secwatch.observer/filing/0001493152-24-017731.json","markdown":"https://secwatch.observer/filing/0001493152-24-017731.md","text":"https://secwatch.observer/filing/0001493152-24-017731.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1708599/000149315224017731/0001493152-24-017731-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1708599/000149315224017731/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T23:13:12.056317+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":"18feb64157cc71ca2b8fea8077b095e4e692db6b","claim":"Serina Therapeutics, Inc. dismissed WithumSmith+Brown, PC as its auditor.","evidence_excerpt":"ithumSmith+Brown, PC (“ Withum ”), the Company’s independent registered public accounting firm prior to the Merger, was informed that it would be dismissed and replaced by Frazier & Deeter. The reports of Withum on the Company’s financial statements for each of the two fiscal years ended December 31, 2023 and 2022 did not","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1708599/000149315224017731/0001493152-24-017731-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"WithumSmith+Brown, PC"},{"label":"Successor","value":"Frazier & Deeter, LLC"}]},{"claim_id":"7fd607aa7f408e9e4ae6769189335e52610aee0a","claim":"Serina Therapeutics, Inc. engaged Frazier & Deeter, LLC as its auditor.","evidence_excerpt":"pril 29, 2024, the Audit Committee of the Board of Directors of the Company approved, on behalf of the Company, the engagement of Frazier & Deeter, LLC (“ Frazier & Deeter ”) as the Company’s independent registered public accounting","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1708599/000149315224017731/0001493152-24-017731-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Frazier & Deeter, LLC"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}