{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-24-039578","form_type":"8-K","ticker":"PRPH","cik":"0000868278","company_name":"ProPhase Labs, Inc.","filed_at":"2024-10-04T23:59:59+00:00","discovered_at":"2026-05-14T18:03:11.182280+00:00","generated_at":"2026-05-30T21:02:17.118365+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"ProPhase Labs auditor Morison Cogen resigns due to exit from PCAOB audit business","bullets":["Morison Cogen resigned as independent auditor effective September 30, 2024, because it decided to exit the PCAOB audit market.","No disagreements with Morison on accounting principles, financial disclosure, or audit scope during 2022, 2023, and through resignation.","Prior adverse opinion on internal control over financial reporting in 2023 10-K and material weaknesses disclosed in 2024 quarterly reports.","Company expects to announce engagement of a new independent registered public accounting firm in the near future."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-24-039578","json":"https://secwatch.observer/filing/0001493152-24-039578.json","markdown":"https://secwatch.observer/filing/0001493152-24-039578.md","text":"https://secwatch.observer/filing/0001493152-24-039578.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/868278/000149315224039578/0001493152-24-039578-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/868278/000149315224039578/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-30T21:02:17.118365+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}