{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-26-044908","form_type":"8-K","ticker":"ASBP","cik":"0001847345","company_name":"Aspire Biopharma Holdings, Inc.","filed_at":"2026-09-29T21:15:13+00:00","discovered_at":"2026-09-29T21:16:00.286580+00:00","generated_at":"2026-10-12T13:53:24.417374+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.45,"calibrated_materiality_score":0.45,"confidence":"high","headline":"Aspire-Lakewood swaps auditors: Turner Stone out, CBIZ in; prior FY2025 opinion carried going-concern note","bullets":["Audit Committee dismissed Turner Stone & Company, LLP on September 24, 2026 after a FY2025 report that included an explanatory paragraph on substantial doubt about going-concern status.","CBIZ CPAs P.C. approved as new independent registered public accounting firm for the fiscal year ending December 31, 2026, effective immediately.","No disagreements on accounting principles, disclosure or audit scope, and no Item 304(a)(1)(v) reportable events for the year ended December 31, 2025 or interim periods through September 24, 2026.","Company had disclosed material weaknesses in internal control over financial reporting as of December 31, 2025, with disclosure controls and procedures deemed not effective (Form 10-K Item 9A).","Turner's letter to the SEC, dated September 29, 2026, states it does not disagree with the Company's statements; filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-044908","json":"https://secwatch.observer/filing/0001493152-26-044908.json","markdown":"https://secwatch.observer/filing/0001493152-26-044908.md","text":"https://secwatch.observer/filing/0001493152-26-044908.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1847345/000149315226044908/0001493152-26-044908-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1847345/000149315226044908/form8-k.htm"},"model":{"generated_by":"deepseek-v4.1-flash:cloud@v2","generated_at":"2026-10-12T13:53:24.417374+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"}