{"schema_version":"secwatch.filing_event.v1","accession":"0001516551-25-000046","form_type":"8-K","ticker":"SKYE","cik":"0001516551","company_name":"Skye Bioscience, Inc.","filed_at":"2025-06-11T23:59:59+00:00","discovered_at":"2026-05-14T18:02:48.569409+00:00","generated_at":"2026-05-19T13:10:06.422850+00:00","sec_items":["4.01","5.07","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.25,"calibrated_materiality_score":0.25,"confidence":"high","headline":"Skye Bioscience changes auditor to CBIZ CPAs; shareholders re-elect board at annual meeting","bullets":["Marcum LLP resigned as auditor June 9, 2025 after acquisition by CBIZ; CBIZ CPAs engaged for FY 2025.","No disagreements or reportable events during fiscal years 2023-2024 and through June 9, 2025.","At June 6 annual meeting, all 6 director nominees elected; say-on-pay approved (17.1M for, 2.7M against).","Advisory frequency vote set to 1 year; board adopts annual say-on-pay vote policy until 2031.","Ratification of Marcum as auditor passed with 25.4M shares for (99.8% of votes cast)."],"urls":{"canonical":"https://secwatch.observer/filing/0001516551-25-000046","json":"https://secwatch.observer/filing/0001516551-25-000046.json","markdown":"https://secwatch.observer/filing/0001516551-25-000046.md","text":"https://secwatch.observer/filing/0001516551-25-000046.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1516551/000151655125000046/0001516551-25-000046-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1516551/000151655125000046/skye-20250606.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-19T13:10:06.422850+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":"14b7246895d6cba7578da0d16c2e9531c84d6a5d","claim":"Skye Bioscience, Inc. engaged CBIZ CPAs P.C. as its auditor.","evidence_excerpt":"☐ Item 4.01 Changes in Registrant's Certifying Accountant Based on information provided by Marcum LLP (“Marcum”), CBIZ CPAs P.C. (“CBIZ CPAs”) acquired the attest business of Marcum, effective November 1, 2024. On June 9, 2025, Marcum resigned as the independent registered public accounting firm of Skye Bioscience, Inc. (the “Company”). On June 9, 2025, the audit committee of the Company's board of directors (the \"Board of Directors\") engaged CBIZ CPAs as the Company’s independent registered public accounting firm for the year ending December 31, 2025, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1516551/000151655125000046/0001516551-25-000046-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"CBIZ CPAs P.C."}],"fact_type":"auditor_change"},{"claim_id":"1c2a24d713068dd9b595556fd54dc6c881e17cb4","claim":"Marcum LLP resigned as auditor of Skye Bioscience, Inc..","evidence_excerpt":"On June 9, 2025, Marcum resigned as the independent registered public accounting firm of Skye Bioscience, Inc.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1516551/000151655125000046/0001516551-25-000046-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Marcum LLP"},{"label":"Successor","value":"CBIZ CPAs P.C."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}