{"schema_version":"secwatch.filing_event.v1","accession":"0001654954-23-004601","form_type":"8-K","ticker":"AIMD","cik":"0001014763","company_name":"Ainos, Inc.","filed_at":"2023-04-11T23:59:59+00:00","discovered_at":"2026-05-14T18:03:37.607906+00:00","generated_at":"2026-06-17T03:27:18.031710+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":"Ainos dismisses PWR CPA as auditor, engages KCCW Accountancy; prior control deficiency remediated","bullets":["Audit committee selected KCCW Accountancy Corp. as new independent auditor for FY 2023, effective April 10, 2023.","PWR CPA's audits for FY 2021 and 2022 were unqualified; no disagreements on accounting principles or audit scope.","PWR reported deficiencies in internal control over financial reporting as of Dec 31, 2021, remediated by Dec 31, 2022.","Company conducted competitive selection process; no prior consultations with KCCW before engagement."],"urls":{"canonical":"https://secwatch.observer/filing/0001654954-23-004601","json":"https://secwatch.observer/filing/0001654954-23-004601.json","markdown":"https://secwatch.observer/filing/0001654954-23-004601.md","text":"https://secwatch.observer/filing/0001654954-23-004601.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1014763/000165495423004601/0001654954-23-004601-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1014763/000165495423004601/aimd_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-17T03:27:18.031710+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":"b3f750b6342ab236dfd556c8abf53845d6b61f6d","claim":"Ainos, Inc. engaged KCCW Accountancy Corp. as its auditor.","evidence_excerpt":"(a) The Audit Committee (the “Committee”) of the Board of Directors of Ainos, Inc., a Texas corporation (the “Company”) recently conducted a competitive selection process to determine the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023. The Committee invited several PCAOB registered public accounting firms to participate in this process. As a result of this process, the Committee decided not to renew or extend the Company’s engagement of PWR CPA LLP (“PWR”), as the Company’s independent registered public accounting firm. PWR’s audit reports on the Company’s consolidated financial statements as of and for the fiscal years ended December 31, 2021 and 2022 did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles. During the fiscal years ended D","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1014763/000165495423004601/0001654954-23-004601-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"KCCW Accountancy Corp."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}