{"schema_version":"secwatch.filing_event.v1","accession":"0001641172-25-008377","form_type":"8-K","ticker":"BACK","cik":"0001729944","company_name":"IMAC Holdings, Inc.","filed_at":"2025-05-02T23:59:59+00:00","discovered_at":"2026-05-14T18:02:49.499959+00:00","generated_at":"2026-05-22T22:58:15.791807+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"IMAC Holdings dismisses Marcum, hires CBIZ CPAs as auditor effective May 2, 2025","bullets":["Marcum dismissed April 30, 2025; CBIZ CPAs engaged May 2, 2025 for fiscal 2025.","No disagreements with Marcum on accounting principles or practices.","Marcum's FY2024 report included going concern doubt and material weaknesses in internal controls.","Auditor change follows CBIZ's acquisition of Marcum's attest practice effective Nov 1, 2024."],"urls":{"canonical":"https://secwatch.observer/filing/0001641172-25-008377","json":"https://secwatch.observer/filing/0001641172-25-008377.json","markdown":"https://secwatch.observer/filing/0001641172-25-008377.md","text":"https://secwatch.observer/filing/0001641172-25-008377.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1729944/000164117225008377/0001641172-25-008377-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1729944/000164117225008377/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-22T22:58:15.791807+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":"33e835aa6d68885502a44c6fb03c1919bd37ec92","claim":"IMAC Holdings, Inc. dismissed Marcum LLP as its auditor.","evidence_excerpt":"On April 30, 2025, the Company dismissed Marcum as the Company’s independent registered accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1729944/000164117225008377/0001641172-25-008377-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Marcum LLP"}],"fact_type":"auditor_change"},{"claim_id":"86ed246427ccb13ad45945a70ce832fdbb5e7a36","claim":"IMAC Holdings, Inc. engaged CBIZ CPAs P.C. as its auditor.","evidence_excerpt":"On May 2, 2025 , with the approval of the Audit Committee of the Company’s Board of Directors, the Company engaged CBIZ CPAs 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/1729944/000164117225008377/0001641172-25-008377-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"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}