{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-24-041600","form_type":"8-K","ticker":"PRPH","cik":"0000868278","company_name":"ProPhase Labs, Inc.","filed_at":"2024-10-18T23:59:59+00:00","discovered_at":"2026-05-14T18:03:11.182479+00:00","generated_at":"2026-05-30T12:58:11.305173+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"ProPhase Labs engages Fruci & Associates as new auditor after Morison Cogen resignation","bullets":["Morison Cogen LLP resigned as independent auditor effective September 30, 2024.","Fruci & Associates II, PLLC engaged as new auditor for fiscal year ending December 31, 2024.","No consultations on accounting or auditing issues occurred with the new accountant prior to engagement.","No disagreements or reportable events with former auditor during the past two fiscal years.","Auditor change approved by the board of directors on October 18, 2024."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-24-041600","json":"https://secwatch.observer/filing/0001493152-24-041600.json","markdown":"https://secwatch.observer/filing/0001493152-24-041600.md","text":"https://secwatch.observer/filing/0001493152-24-041600.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/868278/000149315224041600/0001493152-24-041600-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/868278/000149315224041600/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-30T12:58:11.305173+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":"22c78ccc86494d3d7bee04364d635f84a912c8de","claim":"ProPhase Labs, Inc. engaged Fruci & Associates II, PLLC as its auditor.","evidence_excerpt":"ctober 18, 2024, the Company engaged Fruci & Associates II, PLLC (the “ New Accountant ”) as its new independent registered public accounting firm for the fiscal year ending December 31, 2024. The engagement of the New Accountant was approved by the Company’s board of directors. During the two most recent fiscal years ended December 31, 2023 and 2022 and through the date the Company selected the New Accountant as its independent registered public accounting firm, neither the Company nor anyone on behalf of the Company consulted the New Accountant regarding","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/868278/000149315224041600/0001493152-24-041600-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Fruci & Associates II, PLLC"}],"fact_type":"auditor_change"},{"claim_id":"c8c06b38cc549dc3a6b4e761730b9198e5933fd5","claim":"Morison Cogen LLP resigned as auditor of ProPhase Labs, Inc..","evidence_excerpt":"Morison Cogen LLP resigned as the independent registered public accounting firm of the Company, effective as of September 30, 2024.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/868278/000149315224041600/0001493152-24-041600-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Morison Cogen LLP"},{"label":"Successor","value":"Fruci & Associates II, PLLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}