BioCorRx Inc. Changes Certifying Accountant
Ticker: BICX · Form: 8-K · Filed: Jul 10, 2024 · CIK: 1443863
| Field | Detail |
|---|---|
| Company | Biocorrx Inc. (BICX) |
| Form Type | 8-K |
| Filed Date | Jul 10, 2024 |
| Risk Level | low |
| Pages | 3 |
| Reading Time | 3 min |
| Sentiment | neutral |
Sentiment: neutral
Topics: auditor-change, corporate-governance
Related Tickers: BICX
TL;DR
BioCorRx swapped accountants, effective July 8th.
AI Summary
BioCorRx Inc. filed an 8-K on July 10, 2024, reporting a change in its certifying accountant as of July 8, 2024. The company, previously known as FRESH START PRIVATE MANAGEMENT, INC. and Cetrone Energy CO, is headquartered in Anaheim, CA.
Why It Matters
A change in a company's auditor can sometimes signal underlying issues or a desire for a fresh perspective on financial reporting.
Risk Assessment
Risk Level: low — This filing is a routine disclosure of a change in auditor and does not contain information about the company's financial performance or strategic direction.
Key Players & Entities
- BioCorRx Inc. (company) — Registrant
- July 8, 2024 (date) — Date of earliest event reported
- July 10, 2024 (date) — Filing date
- FRESH START PRIVATE MANAGEMENT, INC. (company) — Former company name
- Cetrone Energy CO (company) — Former company name
- Anaheim, CA (location) — Principal executive offices
FAQ
What is the primary purpose of this 8-K filing?
The primary purpose of this 8-K filing is to report a change in BioCorRx Inc.'s certifying accountant, effective July 8, 2024.
When was the change in certifying accountant effective?
The change in certifying accountant was effective as of July 8, 2024.
What were BioCorRx Inc.'s former company names?
BioCorRx Inc.'s former company names were FRESH START PRIVATE MANAGEMENT, INC. and Cetrone Energy CO.
Where are BioCorRx Inc.'s principal executive offices located?
BioCorRx Inc.'s principal executive offices are located at 2390 East Orangewood Avenue, Suite 570, Anaheim, CA 92806.
What is the exact date of this 8-K filing?
The exact date of this 8-K filing is July 10, 2024.
Filing Stats: 811 words · 3 min read · ~3 pages · Grade level 13.6 · Accepted 2024-07-10 07:38:00
Filing Documents
- bicx_8k.htm (8-K) — 28KB
- bicx_ex161.htm (EX-16.1) — 4KB
- bicx_ex161img5.jpg (GRAPHIC) — 3KB
- bicx_ex161img7.jpg (GRAPHIC) — 5KB
- 0001477932-24-004147.txt ( ) — 156KB
- bicx-20240708.xsd (EX-101.SCH) — 6KB
- bicx-20240708_lab.xml (EX-101.LAB) — 13KB
- bicx-20240708_cal.xml (EX-101.CAL) — 1KB
- bicx-20240708_pre.xml (EX-101.PRE) — 8KB
- bicx-20240708_def.xml (EX-101.DEF) — 2KB
- bicx_8k_htm.xml (XML) — 3KB
01. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
ITEM 4.01. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT On July 8, 2024, the Board of Directors of BioCorRx Inc. (the " Company " or " Registrant ") dismissed Marcum LLP (the " Former Accountant ") as the Registrant's independent registered public accounting firm. On July 8, 2024, the Board of Directors approved the engagement of M&K CPAS, PLLC (the " New Accountant ") to serve as the Registrant's independent registered public accounting firm for the fiscal year ending December 31, 2024. The Former Accountant's reports on the financial statements of the Company for the years ended December 31, 2023 and December 31, 2022 did not contain an adverse opinion or a disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles, other than an explanatory paragraph regarding the Company's ability to continue as a going concern. During the period of the Former Accountant's engagement and the interim period through July 8, 2024, there have been no disagreements with the Former Accountant (as defined in Item 304(a)(1)(iv) of Regulation S-K) on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of the Former Accountant, would have caused them to make reference thereto in their report on financial statements for any period. During the period of the Former Accountant's engagement and through July 8, 2024, there were no reportable events as defined in Item 304(a)(1)(iv) of Regulation S-K. The Registrant requested that the Former Accountant furnish it with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the above statements. A copy of the letter furnished in response to that request is filed as Exhibit 16.1 hereto. During the fiscal years ended December 31, 2023 and December 31, 2022, and the interim period through July 8, 2024, neither the Registrant nor anyone
01 FINANCIAL STATEMENTS AND EXHIBITS
ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS (d) Exhibits Exhibit No. Description of Exhibit 16.1 Letter from Marcum LLP to the Securities and Exchange Commission regarding Statements included in this Form 8-K. 104 Cover Page Interactive Data File (formatted as inline XBRL). 2
SIGNATURES
SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, hereunto duly authorized. BioCorRx Inc. Date: July 10, 2024 By: /s/ Lourdes Felix Lourdes Felix Chief Executive Officer 3