{"schema_version":"secwatch.filing_event.v1","accession":"0001641172-25-026384","form_type":"8-K","ticker":null,"cik":"0001119643","company_name":"NUTRA PHARMA CORP","filed_at":"2025-09-03T23:59:59+00:00","discovered_at":"2026-05-14T18:02:43.382206+00:00","generated_at":"2026-05-17T08:27:44.296748+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Nutra Pharma Corp. changes certifying accountant: Marcum LLP resigns, Astra Audit & Advisory engaged","bullets":["Marcum LLP resigned as independent auditor on March 27, 2024, after only reviewing Q2 and Q3 2022 Form 10-Qs.","No disagreements occurred, but Marcum cited material weaknesses including lack of qualified accounting personnel and inadequate segregation of duties.","Astra Audit & Advisory was engaged on December 18, 2024, as new independent registered public accounting firm for FY 2022.","The Company provided Marcum with disclosures; Marcum's letter to the SEC dated September 3, 2025, is filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001641172-25-026384","json":"https://secwatch.observer/filing/0001641172-25-026384.json","markdown":"https://secwatch.observer/filing/0001641172-25-026384.md","text":"https://secwatch.observer/filing/0001641172-25-026384.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1119643/000164117225026384/0001641172-25-026384-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1119643/000164117225026384/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud","generated_at":"2026-05-17T08:27:44.296748+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":"708b1464fe858b408e47aaf1b0bba74390f7f46a","claim":"Marcum LLP resigned as auditor of NUTRA PHARMA CORP.","evidence_excerpt":"On March 27, 2024, the Audit Committee of the Board of Directors (the “Committee”) of Nutra Pharma Corp. 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(the “Company”) received a letter indicating the resignation of Marcum LLP (“Marcum”) as the Company’s independent registered public accounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1119643/000164117225026384/0001641172-25-026384-index.htm","comparable_excerpt":"(b) Engagement of Independent Registered Public Accounting Firm On May 22, 2026, the Audit Committee appointed Ernst & Young LLP (“EY”) as our independent registered public accounting firm to audit our consolidated financial statements for the fiscal year ending December 31, 2026.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/911147/000091114726000031/0000911147-26-000031-index.htm"}},{"accession":"0001193125-26-242009","ticker":"ALUR","company_name":"ALLURION TECHNOLOGIES, INC.","filed_at":"2026-05-27T20:35:50+00:00","headline":"Allurion Technologies dismisses Deloitte & Touche, appoints CBIZ; discloses material weaknesses","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.7,"calibrated_materiality_score":0.7,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-242009","json":"https://secwatch.observer/filing/0001193125-26-242009.json","markdown":"https://secwatch.observer/filing/0001193125-26-242009.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1964979/000119312526242009/0001193125-26-242009-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1964979/000119312526242009/alur-20260520.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On March 27, 2024, the Audit Committee of the Board of Directors (the “Committee”) of Nutra Pharma Corp. 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Except as expressly\nset forth herein, this Amendment does not amend, update, or change any other items or disclosures contained in the Original Report.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025432/0001493152-26-025432-index.htm"}},{"accession":"0001628280-26-037912","ticker":"OCTV","company_name":"Octave Intelligence plc","filed_at":"2026-05-26T10:02:50+00:00","headline":"Octave Intelligence completes spin-off from Hexagon; draws $625M credit facility, changes auditor","event_type":"other_material","sec_items":["1.01","2.03","4.01","5.02","8.01","9.01"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-037912","json":"https://secwatch.observer/filing/0001628280-26-037912.json","markdown":"https://secwatch.observer/filing/0001628280-26-037912.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/2083632/000162828026037912/0001628280-26-037912-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2083632/000162828026037912/octaveintelligenceplcclosi.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On March 27, 2024, the Audit Committee of the Board of Directors (the “Committee”) of Nutra Pharma Corp. (the “Company”) received a letter indicating the resignation of Marcum LLP (“Marcum”) as the Company’s independent registered public accounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1119643/000164117225026384/0001641172-25-026384-index.htm","comparable_excerpt":"On May 20, 2026, the Audit Committee of the Board of Directors of the Company (i) dismissed PricewaterhouseCoopers AB (“PwC Sweden”) as the Company’s independent registered public accounting firm (the “Dismissal”) and (ii) appointed PricewaterhouseCoopers LLP, United States (“PwC US”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2026 (the “Appointment”).","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/2083632/000162828026037912/0001628280-26-037912-index.htm"}},{"accession":"0001499275-26-000007","ticker":"GROO","company_name":"GROOVY COMPANY, INC.","filed_at":"2026-05-13T18:31:07+00:00","headline":"Groovy Company CEO Abajian exits May 1; accountant dismissed after SEC suspension; authorized common cut to 100M shares","event_type":"other_material","sec_items":["4.01","4.02","5.03","5.02","8.01","9.01"],"materiality_score":0.95,"calibrated_materiality_score":0.95,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001499275-26-000007","json":"https://secwatch.observer/filing/0001499275-26-000007.json","markdown":"https://secwatch.observer/filing/0001499275-26-000007.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1499275/000149927526000007/0001499275-26-000007-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1499275/000149927526000007/groo-20250813_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On March 27, 2024, the Audit Committee of the Board of Directors (the “Committee”) of Nutra Pharma Corp. 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On August 13, 2025, the Board of Directors of Groovy Company, Inc.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1499275/000149927526000007/0001499275-26-000007-index.htm"}},{"accession":"0001493152-26-021570","ticker":"QWTR","company_name":"Quest Water Global, Inc.","filed_at":"2026-05-07T23:59:59+00:00","headline":"Quest Water Global's auditor Fruci resigns; no successor yet","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.75,"calibrated_materiality_score":0.75,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-021570","json":"https://secwatch.observer/filing/0001493152-26-021570.json","markdown":"https://secwatch.observer/filing/0001493152-26-021570.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1487091/000149315226021570/0001493152-26-021570-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1487091/000149315226021570/form8-k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On March 27, 2024, the Audit Committee of the Board of Directors (the “Committee”) of Nutra Pharma Corp. 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