{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-25-012214","form_type":"8-K","ticker":"LFMD","cik":"0000948320","company_name":"LifeMD, Inc.","filed_at":"2025-08-21T23:59:59+00:00","discovered_at":"2026-05-14T18:02:46.755952+00:00","generated_at":"2026-05-17T11:02:44.329609+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":"LifeMD dismisses CBIZ CPAs, appoints PwC; cites material weaknesses in internal controls","bullets":["On Aug 15, 2025, LifeMD dismissed CBIZ CPAs (appointed Apr 24, 2025) as auditor; no disagreements.","Reportable events: material weaknesses in ITGCs (user access, change management, SOC reports) and business process controls (IPE, review).","On Aug 18, 2025, Audit Committee appointed PricewaterhouseCoopers LLP as independent auditor for FY2025.","No prior consultations with PwC on accounting principles or audit opinion."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-25-012214","json":"https://secwatch.observer/filing/0001493152-25-012214.json","markdown":"https://secwatch.observer/filing/0001493152-25-012214.md","text":"https://secwatch.observer/filing/0001493152-25-012214.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/948320/000149315225012214/0001493152-25-012214-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/948320/000149315225012214/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T11:02:44.329609+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":"8742ef16029135ca9e82e81851d7ae2d7b82ffb6","claim":"LifeMD, Inc. dismissed CBIZ CPAs P.C. as its auditor.","evidence_excerpt":"Dismissal of Independent Registered Public Accounting Firm On August 15, 2025, LifeMD, Inc. (the “Company”), with the approval of the Audit Committee of the Company’s Board of Directors, dismissed CBIZ CPAs P.C. (“CBIZ CPAs”) 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/948320/000149315225012214/0001493152-25-012214-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"CBIZ CPAs P.C."}],"fact_type":"auditor_change"},{"claim_id":"c9887734bb92d75b9a84fd880e43a7ccc80ca14f","claim":"LifeMD, Inc. engaged PricewaterhouseCoopers LLP as its auditor.","evidence_excerpt":"On August 18, 2025, the Company, with the approval of the Audit Committee of the Company’s Board of Directors, appointed PricewaterhouseCoopers LLP (“PwC”) as the Company’s independent registered public accounting firm for the year ending December 31, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/948320/000149315225012214/0001493152-25-012214-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"PricewaterhouseCoopers LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}