{"schema_version":"secwatch.filing_event.v1","accession":"0001641172-25-006228","form_type":"8-K","ticker":"LFMD","cik":"0000948320","company_name":"LifeMD, Inc.","filed_at":"2025-04-25T23:59:59+00:00","discovered_at":"2026-05-14T18:02:51.912079+00:00","generated_at":"2026-05-23T06:35:10.880002+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"LifeMD replaces auditor Marcum with CBIZ; cites material weaknesses in internal controls","bullets":["Marcum LLP resigned as independent auditor on April 24, 2025; CBIZ CPAs P.C. appointed same day.","Prior reports for FY2024 and FY2023 were unqualified with no disagreements on accounting principles.","Reportable events: material weaknesses in ITGCs (user access, change management, SOC report review) and business process controls (IPE and review procedures).","CBIZ had acquired Marcum's attest business on November 1, 2024, prompting the transition.","No consultations with CBIZ prior to engagement on accounting or auditing matters."],"urls":{"canonical":"https://secwatch.observer/filing/0001641172-25-006228","json":"https://secwatch.observer/filing/0001641172-25-006228.json","markdown":"https://secwatch.observer/filing/0001641172-25-006228.md","text":"https://secwatch.observer/filing/0001641172-25-006228.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/948320/000164117225006228/0001641172-25-006228-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/948320/000164117225006228/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-23T06:35:10.880002+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"}