{"schema_version":"secwatch.filing_event.v1","accession":"0001683168-23-003040","form_type":"8-K","ticker":null,"cik":"0001443089","company_name":"WEARABLE HEALTH SOLUTIONS, INC.","filed_at":"2023-05-08T23:59:59+00:00","discovered_at":"2026-05-14T18:03:38.888642+00:00","generated_at":"2026-06-15T12:44:47.991269+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Wearable Health Solutions replaces auditor; Assurance Dimensions resigns, RBSM appointed","bullets":["Assurance Dimensions resigned as auditor on April 4, 2023; no disagreements or reportable events.","RBSM engaged as new independent auditor effective April 27, 2023, approved by Board.","Prior audit reports included going concern explanatory paragraph due to working capital deficiency.","No consultations occurred between the Company and RBSM prior to engagement."],"urls":{"canonical":"https://secwatch.observer/filing/0001683168-23-003040","json":"https://secwatch.observer/filing/0001683168-23-003040.json","markdown":"https://secwatch.observer/filing/0001683168-23-003040.md","text":"https://secwatch.observer/filing/0001683168-23-003040.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1443089/000168316823003040/0001683168-23-003040-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1443089/000168316823003040/wearable_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-15T12:44:47.991269+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":"3067196e77ecd2a88f3c528321642283a9297de4","claim":"Assurance Dimensions, Inc. resigned as auditor of WEARABLE HEALTH SOLUTIONS, INC..","evidence_excerpt":"On April 4, 2023, Assurance Dimensions, Inc.(the “Auditor) informed Wearable Health Solutions, Inc. (the “Company”) of their formal resignation 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/1443089/000168316823003040/0001683168-23-003040-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Assurance Dimensions, Inc."}],"fact_type":"auditor_change"},{"claim_id":"e08a25c57d79a62b2fba66a439ed744435a800ed","claim":"WEARABLE HEALTH SOLUTIONS, INC. engaged RBSM, LLP as its auditor.","evidence_excerpt":"On April 27, 2023, the Company engaged RBSM, LLP (“ RBSM ”) as the Company’s independent registered public accounting firm, effective April, 27, 2023 (the “ Engagement Date ”).","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1443089/000168316823003040/0001683168-23-003040-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"RBSM, LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}