{"schema_version":"secwatch.filing_event.v1","accession":"0001641172-25-016833","form_type":"8-K","ticker":"CLCS","cik":"0001569340","company_name":"Cell Source, Inc.","filed_at":"2025-06-27T23:59:59+00:00","discovered_at":"2026-05-14T18:02:48.818386+00:00","generated_at":"2026-05-18T15:50:12.047063+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.45,"calibrated_materiality_score":0.45,"confidence":"high","headline":"Cell Source replaces auditor Marcum with CBIZ CPAs after acquisition; going concern noted in prior reports","bullets":["Marcum resigned as auditor on June 26, 2025; CBIZ CPAs engaged for year ended Dec 31, 2024.","Audit reports for 2022 and 2023 included a going-concern emphasis but no adverse opinion.","No disagreements or reportable events occurred with Marcum during the relevant periods.","Change triggered by CBIZ's November 1, 2024 acquisition of Marcum's attest business."],"urls":{"canonical":"https://secwatch.observer/filing/0001641172-25-016833","json":"https://secwatch.observer/filing/0001641172-25-016833.json","markdown":"https://secwatch.observer/filing/0001641172-25-016833.md","text":"https://secwatch.observer/filing/0001641172-25-016833.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1569340/000164117225016833/0001641172-25-016833-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1569340/000164117225016833/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-18T15:50:12.047063+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":"7db2d7712a61f3cdc6db1c22f23729964302b0bb","claim":"Marcum LLP resigned as auditor of Cell Source, Inc..","evidence_excerpt":"on June 26, 2025, Marcum resigned as the independent registered public accounting firm of Cell Source, Inc. (the “Company”)","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1569340/000164117225016833/0001641172-25-016833-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Marcum LLP"},{"label":"Successor","value":"CBIZ CPAs P.C."}],"fact_type":"auditor_change"},{"claim_id":"884659051dcb83780c32eda47387f1f463e0622b","claim":"Cell Source, Inc. engaged CBIZ CPAs P.C. as its auditor.","evidence_excerpt":"with the approval of the Audit Committee of the Company’s Board of Directors, CBIZ CPAs was engaged 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/1569340/000164117225016833/0001641172-25-016833-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"}