---
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"
generated_at: "2026-05-17T08:27:44.296748+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.8
calibrated_materiality_score: 0.8
confidence: "high"
source: SEC EDGAR
---

# Nutra Pharma Corp. changes certifying accountant: Marcum LLP resigns, Astra Audit & Advisory engaged

## Summary
- 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.

## SEC filing metadata
- accession: 0001641172-25-026384
- form_type: 8-K
- cik: 0001119643
- company_name: NUTRA PHARMA CORP
- filed_at: 2025-09-03T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.8
- calibrated_materiality_score: 0.8
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001641172-25-026384
- JSON: https://secwatch.observer/filing/0001641172-25-026384.json
- Plain text: https://secwatch.observer/filing/0001641172-25-026384.txt

## 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. (the “Company”) received a letter indicating the resignation of Marcum LLP (“Marcum”) as the Company’s independent registered public accounting firm.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1119643/000164117225026384/0001641172-25-026384-index.htm
- claim_id: 9a62faefe32419458c1b62460c9d0dcc701d321d
  claim: NUTRA PHARMA CORP engaged Astra Audit & Advisory as its auditor.
  evidence_excerpt: On December 18, 2024, the Board approved the engagement of Astra Audit & Advisory (“AA”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2022.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1119643/000164117225026384/0001641172-25-026384-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.