{"schema_version":"secwatch.filing_event.v1","accession":"0001558370-25-002912","form_type":"8-K","ticker":"AVBP","cik":"0001868279","company_name":"ArriVent BioPharma, Inc.","filed_at":"2025-03-13T23:59:59+00:00","discovered_at":"2026-05-14T18:03:05.414881+00:00","generated_at":"2026-05-24T21:37:01.091900+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":"ArriVent BioPharma dismisses KPMG, appoints PwC as new auditor","bullets":["Audit Committee dismissed KPMG on March 11, 2025; no disagreements on accounting principles or audit scope.","Previously reported material weaknesses in internal controls (manual journal entries, nonroutine transactions) were remediated as of Dec 31, 2024.","PricewaterhouseCoopers LLP appointed as independent auditor for fiscal year 2025.","No consultations with PwC prior to appointment regarding any contentious accounting matters."],"urls":{"canonical":"https://secwatch.observer/filing/0001558370-25-002912","json":"https://secwatch.observer/filing/0001558370-25-002912.json","markdown":"https://secwatch.observer/filing/0001558370-25-002912.md","text":"https://secwatch.observer/filing/0001558370-25-002912.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1868279/000155837025002912/0001558370-25-002912-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1868279/000155837025002912/avbp-20250311x8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-24T21:37:01.091900+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":"74ad0423e4a894465a2347a182d6f076b270dcc4","claim":"ArriVent BioPharma, Inc. engaged PricewaterhouseCoopers LLP as its auditor.","evidence_excerpt":"On March 11, 2025, the Audit Committee appointed PricewaterhouseCoopers LLP (“PwC”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1868279/000155837025002912/0001558370-25-002912-index.htm","confidence":0.95,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"PricewaterhouseCoopers LLP"}],"fact_type":"auditor_change"},{"claim_id":"b95baf3198853e4e7d084c99e3f1d009b593722f","claim":"ArriVent BioPharma, Inc. dismissed KPMG LLP as its auditor.","evidence_excerpt":"On March 11, 2025, the Audit Committee (the “Audit Committee”) of the Board of Directors of ArriVent BioPharma, Inc. (the “Company”) approved the dismissal of KPMG LLP (“KPMG”) 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/1868279/000155837025002912/0001558370-25-002912-index.htm","confidence":0.95,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"KPMG LLP"},{"label":"Successor","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"}