{"schema_version":"secwatch.filing_event.v1","accession":"0001903596-23-000965","form_type":"8-K/A","ticker":null,"cik":"0000792935","company_name":"ETHEMA HEALTH Corp","filed_at":"2023-12-22T23:59:59+00:00","discovered_at":"2026-05-14T18:03:32.016642+00:00","generated_at":"2026-06-07T08:35:32.456343+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.25,"calibrated_materiality_score":0.25,"confidence":"high","headline":"Ethma Health appoints RBSM LLP as new independent auditor for FY2023","bullets":["Engaged RBSM LLP as independent registered public accounting firm on October 16, 2023.","No prior consultations with RBSM on accounting principles, disagreements, or reportable events.","Appointment covers fiscal year ending Dec 31, 2023 and the third quarter period within that year."],"urls":{"canonical":"https://secwatch.observer/filing/0001903596-23-000965","json":"https://secwatch.observer/filing/0001903596-23-000965.json","markdown":"https://secwatch.observer/filing/0001903596-23-000965.md","text":"https://secwatch.observer/filing/0001903596-23-000965.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/792935/000190359623000965/0001903596-23-000965-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/792935/000190359623000965/grst_8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T08:35:32.456343+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":"40d64751612ae26b7aec54bb75075519ec4b630d","claim":"ETHEMA HEALTH Corp engaged RBSM LLP as its auditor.","evidence_excerpt":"On October 16, 2023, upon the approval of the Audit Committee, the Company engaged RBSM LLP (“RBSM”) as the Company’s new independent registered public accounting firm","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/792935/000190359623000965/0001903596-23-000965-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"}