Filing Signals

Source: SEC EDGAR Compiled 2026-09-14 08:28 UTC All 21 checks passing

← All events

ABVC BIOPHARMA, INC.

CIK 1173313 ABVC·Pharmaceutical Preparations · All EDGAR filings ↗

Progression

  1. Restatement 8-K
  2. Late filing NT 10-Q +73d
  3. Auditor change 8-K +48d
Refine
Form
An amendment is grouped with the report it amends; every 12b-25 notice is one group

Auditor change SEC item code

ABVC BIOPHARMA, INC. dismissed Simon & Edward, LLP and engaged Kreit & Chiu CPA LLP

The company dismissed the auditor. Simon & Edward LLP → Kreit & Chiu CPA LLP No disagreements disclosed.

Evidence
Direction
dismissed
Direction label
The company dismissed the auditor
Disagreements disclosed
No
Item code
4.01
Item title
Changes in Registrant's Certifying Accountant
Predecessor auditor
Simon & Edward LLP
Predecessor tier
other
Severity
normal
Source
SEC 8-K item code
Successor auditor
Kreit & Chiu CPA LLP
Successor tier
other
Why
The company's independent registered accounting firm changed.
Predecessor auditor as filed
Simon & Edward, LLP

Source filing ↗

Late filing Filing comparison

ABVC BIOPHARMA, INC. told the SEC it could not file its quarterly report on time

Does not expect a significant change in results. Filed on the statutory due date.

The Registrant is unable to finalize the Form 10-Q and XBRL exhibit to the report prior to the filing deadline without unreasonable effort or expense. Management reasonably believes that it will be able to complete and file the Form 10-Q Quarterly Report for March 31, 2026 within the prescribed extension period. SEC 1344 (05-06) Persons who are to respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB control number.
Evidence
Anticipates significant change
No
Days past due date
0
Other periodic reports filed
Yes
Routine
Yes
Severity
normal
Source
Form 12b-25 (notification of late filing)
Stated reason
The Registrant is unable to finalize the Form 10-Q and XBRL exhibit to the report prior to the filing deadline without unreasonable effort or expense. Management reasonably believes that it will be able to complete and file the Form 10-Q Quarterly Report for March 31, 2026 within the prescribed extension period. SEC 1344 (05-06) Persons who are to respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB control number.
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.

Source filing ↗

Restatement SEC item code

ABVC BIOPHARMA, INC. said previously issued financial statements should no longer be relied upon

Item 4.02(a) — management or the board reached the conclusion

Evidence
Item code
4.02
Item title
Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review
Limb
a
Limb basis
filing says management or the board concluded
Limb label
Item 4.02(a) — management or the board reached the conclusion
Severity
normal
Source
SEC 8-K item code
Why
The company told investors that previously issued financial statements should no longer be relied upon.

Source filing ↗