Form 8-K · Item 4.02 · Non-reliance
ABVC BioPharma, Inc.: non-reliance on previously issued financial statements
ABVC BioPharma, Inc. reported in a Form 8-K filed March 3, 2026, that on February 25, 2026, its board of directors concluded that previously issued financial statements should no longer be relied upon: the financial statements for the quarterly period ended September 30, 2025.
In the filing's words
On February 25, 2026, the Board of Directors (the “ Board ”) of ABVC Biopharma, Inc. (the “ Company ”), after discussion with management and in consultation with the Company’s independent registered public accounting firm, concluded that the financial statements for the quarterly period ended September 30, 2025
should no longer be relied upon due to errors in those financial statements, specifically inappropriate revenue recognition and the inconsistent application of fair value measurement of certain acquired land.
The Company’s Audit Committee discussed the matters disclosed in this Item 4.02 with its independent registered public accounting firm, Simon & Edward, LLP.
Verbatim from sec.gov, Item 4.02 (Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review). We quote the filing; we do not characterize it.
| Company | ABVC BioPharma, Inc. |
|---|---|
| Ticker | ABVC |
| Form and item | 8-K, Item 4.02 |
| Filed with the SEC | March 3, 2026 |
| Statements no longer relied upon |
|
| Concluded by | board |
| Date of the conclusion | February 25, 2026 |
| Discussed with the accountant | yes |
| Accession number | 0001213900-26-023054 |
| SEC CIK | 0001173313 |
ABVC BioPharma, Inc. reported under Form 8-K Item 4.02 (Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review), filed March 3, 2026. The filing's own words are quoted above.
Sources
- sec.gov · SEC filing, Form 8-K, Item 4.02 · accessed 2026-10-24
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