{"schema_version":"secwatch.filing_event.v1","accession":"0001829126-25-002294","form_type":"8-K","ticker":"NTHI","cik":"0001979414","company_name":"NEONC TECHNOLOGIES HOLDINGS, INC.","filed_at":"2025-04-01T23:59:59+00:00","discovered_at":"2026-05-14T18:02:50.616459+00:00","generated_at":"2026-05-24T01:10:36.998479+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Auditor change: Marcum resigns; CBIZ engaged after acquisition of attest business","bullets":["Marcum LLP resigned as independent auditor on March 31, 2025.","CBIZ CPAs P.C., which acquired Marcum's attest business in Nov 2024, engaged effective Apr 1, 2025.","Marcum's reports for FY 2023 and 2024 were unqualified except for a going concern explanatory paragraph.","Management identified material weaknesses in internal controls as of Dec 31, 2024 (segregation of duties, entity-level controls, etc.).","No disagreements or reportable events between NeOnc and Marcum during the audit tenure."],"urls":{"canonical":"https://secwatch.observer/filing/0001829126-25-002294","json":"https://secwatch.observer/filing/0001829126-25-002294.json","markdown":"https://secwatch.observer/filing/0001829126-25-002294.md","text":"https://secwatch.observer/filing/0001829126-25-002294.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1979414/000182912625002294/0001829126-25-002294-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1979414/000182912625002294/neonctechnologies_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-24T01:10:36.998479+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":"46f03f78aee36bf932aa2dd761fc33fbaf26c086","claim":"Marcum LLP resigned as auditor of NEONC TECHNOLOGIES HOLDINGS, INC..","evidence_excerpt":"On March 31, 2025, Marcum resigned as auditors of the Company and with the approval of the Audit Committee of the Company’s Board of Directors, CBIZ was engaged, effective April 1, 2025, as the Company’s independent registered public accounting firm for the year ended December 31, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1979414/000182912625002294/0001829126-25-002294-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"},{"claim_id":"c7b668ca54208850cb8740519076b827d3135848","claim":"NEONC TECHNOLOGIES HOLDINGS, INC. engaged CBIZ CPAs P.C. as its auditor.","evidence_excerpt":"with the approval of the Audit Committee of the Company’s Board of Directors, CBIZ was engaged, effective April 1, 2025, as the Company’s independent registered public accounting firm for the year ended December 31, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1979414/000182912625002294/0001829126-25-002294-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"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}