{"schema_version":"secwatch.filing_event.v1","accession":"0001662252-23-000022","form_type":"8-K","ticker":null,"cik":"0001412659","company_name":"Regenicin, Inc.","filed_at":"2023-09-14T23:59:59+00:00","discovered_at":"2026-05-14T18:03:33.843464+00:00","generated_at":"2026-06-10T17:29:18.937257+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Regenicin hires Marcum LLP as new auditor; prior auditor Rotenberg left PCAOB","bullets":["Engaged Marcum LLP effective June 12, 2023 to audit fiscal years 2020-2022.","Prior auditor Rotenberg withdrew from PCAOB registration on Sept 21, 2022.","Company had filed unaudited/unreviewed statements from June 2020 through Sept 2022.","2018 and 2019 audit reports included going-concern explanatory paragraphs.","Material weaknesses cited: inadequate segregation of duties and insufficient accounting policies."],"urls":{"canonical":"https://secwatch.observer/filing/0001662252-23-000022","json":"https://secwatch.observer/filing/0001662252-23-000022.json","markdown":"https://secwatch.observer/filing/0001662252-23-000022.md","text":"https://secwatch.observer/filing/0001662252-23-000022.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1412659/000166225223000022/0001662252-23-000022-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1412659/000166225223000022/rgin8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-10T17:29:18.937257+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":"4455d6f73d49647e87e0a5004ddd60e07aea0ead","claim":"Regenicin, Inc. engaged Marcum LLP as its auditor.","evidence_excerpt":"Effective June 12, 2023, the Company engaged Marcum LLP to serve as the independent registered public accounting firm to audit and review its unaudited and unreviewed consolidated financial statements for the fiscal years ended 2020, 2021 and 2022.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1412659/000166225223000022/0001662252-23-000022-index.htm","confidence":0.95,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Marcum LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}