{"schema_version":"secwatch.filing_event.v1","accession":"0001683168-25-002396","form_type":"8-K","ticker":"XBIO","cik":"0001534525","company_name":"Xenetic Biosciences, Inc.","filed_at":"2025-04-10T23:59:59+00:00","discovered_at":"2026-05-14T18:02:48.667407+00:00","generated_at":"2026-05-23T17:14:42.411174+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"Xenetic Biosciences' auditor Marcum resigns due to acquisition; CBIZ engaged as new auditor","bullets":["Marcum resigned as auditor on April 8, 2025, after CBIZ acquired its attest business; Audit Committee approved.","No disagreements or reportable events between company and Marcum during FY2024, FY2023, and through resignation.","CBIZ engaged as new independent auditor on April 9, 2025, for the fiscal year ending December 31, 2025.","Marcum's audit reports for FY2024 and FY2023 were unqualified, with no adverse opinion or modifications.","No prior consultations with CBIZ on accounting or auditing matters."],"urls":{"canonical":"https://secwatch.observer/filing/0001683168-25-002396","json":"https://secwatch.observer/filing/0001683168-25-002396.json","markdown":"https://secwatch.observer/filing/0001683168-25-002396.md","text":"https://secwatch.observer/filing/0001683168-25-002396.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1534525/000168316825002396/0001683168-25-002396-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1534525/000168316825002396/xenetic_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-23T17:14:42.411174+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":"785d3d6e3cdba80df70e4604bdf4ea0e27e7397f","claim":"Xenetic Biosciences, Inc. engaged CBIZ CPAs P.C. as its auditor.","evidence_excerpt":"On April 9, 2025, with the approval of the Company’s Audit Committee, CBIZ was engaged as the Company’s new independent registered public accounting firm for the fiscal year ending December 31, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1534525/000168316825002396/0001683168-25-002396-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"CBIZ CPAs P.C."}],"fact_type":"auditor_change"},{"claim_id":"fa224670de1ad5a1f8bba97270c1c8e1963333fb","claim":"Marcum LLP resigned as auditor of Xenetic Biosciences, Inc..","evidence_excerpt":"On April 8, 2025, Xenetic Biosciences, Inc. (the \"Company\") was notified by Marcum that Marcum resigned as the Company’s independent registered public accounting firm as a result of such acquisition, and the Company’s Audit Committee approved the resignation.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1534525/000168316825002396/0001683168-25-002396-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Marcum LLP"},{"label":"Successor","value":"CBIZ CPAs P.C."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}