{"schema_version":"secwatch.filing_event.v1","accession":"0001575872-22-000992","form_type":"8-K","ticker":"SMNR","cik":"0001913577","company_name":"Semnur Pharmaceuticals, Inc.","filed_at":"2022-10-19T23:59:59+00:00","discovered_at":"2026-05-14T18:03:52.968853+00:00","generated_at":"2026-06-23T02:45:54.514423+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Denali Capital Acquisition Corp replaces auditor; prior audit flagged going concern","bullets":["Dismissed Friedman LLP on Oct 14, 2022; appointed Marcum LLP effective immediately.","Auditor change follows Friedman's merger with Marcum on Sept 1, 2022; no disagreements or reportable events.","Friedman's prior audit report (Jan 5–Feb 7, 2022) noted going concern uncertainty.","Marcum engaged for fiscal year ending Dec 31, 2022; no prior consultations occurred."],"urls":{"canonical":"https://secwatch.observer/filing/0001575872-22-000992","json":"https://secwatch.observer/filing/0001575872-22-000992.json","markdown":"https://secwatch.observer/filing/0001575872-22-000992.md","text":"https://secwatch.observer/filing/0001575872-22-000992.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1913577/000157587222000992/0001575872-22-000992-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1913577/000157587222000992/deca-20221014.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-23T02:45:54.514423+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"}