{"filing":{"accession_number":"0001213900-26-074949","cik":"0001173313","ticker":"ABVC","company_name":"ABVC BIOPHARMA, INC.","form":"8-K","filing_date":"2026-07-02","report_date":null,"primary_document":"ea0296723-8k_abvcbio.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1173313/000121390026074949/ea0296723-8k_abvcbio.htm"},"events":[{"id":15802,"run_id":14096,"accession_number":"0001213900-26-074949","anchor_item_number":"4.01","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.98,"summary":"The filing discloses the dismissal of Simon \u0026 Edward, LLP as the independent registered public accounting firm and engagement of Kreit \u0026 Chiu CPA LLP as the new auditor, effective June 30, 2026. This is a direct auditor change under Item 4.01. While the prior auditor's reports were unqualified except for a going-concern explanatory paragraph and there were no disagreements, the change itself is material to investors as it affects the registrant's financial reporting oversight and audit continuity.","company_name":"ABVC BIOPHARMA, INC.","ticker":"ABVC","filing_date":"2026-07-02","form":"8-K","submitted_at":null,"items":[{"id":13699,"accession_number":"0001213900-26-074949","item_number":"4.01","item_title":"Changes in Registrant’s","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.98,"reasoning":"The filing discloses the dismissal of Simon \u0026 Edward, LLP as the independent registered public accounting firm and engagement of Kreit \u0026 Chiu CPA LLP as the new auditor, effective June 30, 2026. This is a direct auditor change under Item 4.01. While the prior auditor's reports were unqualified except for a going-concern explanatory paragraph and there were no disagreements, the change itself is material to investors as it affects the registrant's financial reporting oversight and audit continuity.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-02T20:03:42.834662+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":13699,"accession_number":"0001213900-26-074949","item_number":"4.01","item_title":"Changes in Registrant’s","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.98,"reasoning":"The filing discloses the dismissal of Simon \u0026 Edward, LLP as the independent registered public accounting firm and engagement of Kreit \u0026 Chiu CPA LLP as the new auditor, effective June 30, 2026. This is a direct auditor change under Item 4.01. While the prior auditor's reports were unqualified except for a going-concern explanatory paragraph and there were no disagreements, the change itself is material to investors as it affects the registrant's financial reporting oversight and audit continuity.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-02T20:03:42.834662+00:00","company_name":"ABVC BIOPHARMA, INC.","ticker":"ABVC","filing_date":"2026-07-02"}]}