{"schema_version":"secwatch.filing_event.v1","accession":"0001688757-25-000044","form_type":"8-K","ticker":"ESTA","cik":"0001688757","company_name":"ESTABLISHMENT LABS HOLDINGS INC.","filed_at":"2025-05-22T23:59:59+00:00","discovered_at":"2026-05-14T18:02:49.343701+00:00","generated_at":"2026-05-20T18:24:10.469144+00:00","sec_items":["4.01","8.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"Establishment Labs replaces auditor Marcum with CBIZ after acquisition of attest business","bullets":["Marcum resigned May 20, 2025; Audit Committee appointed CBIZ same day for FY 2025.","No disagreements or reportable events other than a previously disclosed material weakness in ITGC for FY 2023.","Marcum's audit reports for FY 2024 and 2023 were unqualified.","Company filed proxy supplement to reflect CBIZ as auditor for ratification vote at May 23 annual meeting."],"urls":{"canonical":"https://secwatch.observer/filing/0001688757-25-000044","json":"https://secwatch.observer/filing/0001688757-25-000044.json","markdown":"https://secwatch.observer/filing/0001688757-25-000044.md","text":"https://secwatch.observer/filing/0001688757-25-000044.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1688757/000168875725000044/0001688757-25-000044-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1688757/000168875725000044/esta-20250520.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-20T18:24:10.469144+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":"9d317d720ff3cd6f961b9c6ec2cfd01245d5e9ee","claim":"Marcum LLP resigned as auditor of ESTABLISHMENT LABS HOLDINGS INC..","evidence_excerpt":"Accordingly, on May 20, 2025, as a result of the acquisition, Marcum resigned as the independent registered public accounting firm of Establishment Labs Holdings, Inc. (the “Company”) and, on the same day, the Audit Committee of the Company’s Board of Directors (the “Audit Committee”) approved the appointment of CBIZ 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/1688757/000168875725000044/0001688757-25-000044-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"}