{"schema_version":"secwatch.filing_event.v1","accession":"0001640334-25-001097","form_type":"8-K","ticker":"ACBM","cik":"0001622996","company_name":"ACRO BIOMEDICAL CO., LTD.","filed_at":"2025-07-02T23:59:59+00:00","discovered_at":"2026-05-14T18:02:44.506630+00:00","generated_at":"2026-05-18T09:38:36.183216+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"Acro Biomedical dismisses Prager Metis as auditor, engages KCCW","bullets":["Dismissed Prager Metis CPAs as independent auditor effective June 30, 2025; no disagreements reported for 2024, 2023, or interim 2025.","Prager Metis did not audit 2024 or 2023 financials; its 2022 audit report included a going-concern explanatory paragraph.","Board approved engagement of KCCW Accountancy Corp. as new independent accounting firm on June 30, 2025.","No prior consultations with KCCW on accounting principles, transactions, or audit opinions before engagement."],"urls":{"canonical":"https://secwatch.observer/filing/0001640334-25-001097","json":"https://secwatch.observer/filing/0001640334-25-001097.json","markdown":"https://secwatch.observer/filing/0001640334-25-001097.md","text":"https://secwatch.observer/filing/0001640334-25-001097.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1622996/000164033425001097/0001640334-25-001097-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1622996/000164033425001097/acbm_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-18T09:38:36.183216+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":"34e1899bb284aaf479e1c74455650d22d332e32c","claim":"ACRO BIOMEDICAL CO., LTD. dismissed Prager Metis CPAs, LLC as its auditor.","evidence_excerpt":"On June 30, 2025, the Company dismissed Prager Metis CPAs, LLC (\"Prager Metis\") 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/1622996/000164033425001097/0001640334-25-001097-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Prager Metis CPAs, LLC"},{"label":"Successor","value":"KCCW Accountancy Corp."}],"fact_type":"auditor_change"},{"claim_id":"e386ebb4747dd1eaa2c3948073567a19d8ce37a0","claim":"ACRO BIOMEDICAL CO., LTD. engaged KCCW Accountancy Corp. as its auditor.","evidence_excerpt":"On June 30, 2025, the Company’s board of directors approved the engagement of KCCW Accountancy Corp. (\"KCCW\") as its independent registered accounting company.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1622996/000164033425001097/0001640334-25-001097-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"KCCW Accountancy Corp."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}