ABVC BioPharma (ABVC) details former auditor WWC’s refusal to send SEC letter

Rhea-AI Filing Summary

ABVC BioPharma, Inc. filed an amended current report to update information about its former independent auditor. The company previously disclosed that WWC, P.C., its independent registered public accounting firm, agreed not to renew its engagement as of October 10, 2024.

In this amendment, ABVC explains that it had provided WWC with the earlier report and asked for a letter to the SEC stating whether WWC agreed with the company’s description of the circumstances. ABVC now reports that WWC has refused to provide that letter.

Insights

Equity research analyst

ABVC clarifies its former auditor’s refusal to provide an SEC letter.

ABVC BioPharma reiterates that WWC, P.C. chose not to renew its role as independent auditor and now adds a key procedural detail: WWC has refused to furnish the standard letter to the SEC confirming agreement or disagreement with the company’s prior disclosure.

This type of letter is routinely requested when an auditor’s engagement ends, as it helps regulators and investors understand whether the company and auditor align on how the change has been described. The absence of such a letter is a factual disclosure only; the excerpt does not provide additional explanation from either party.

The update does not alter the already-disclosed fact that WWC is no longer the auditor. Future company filings will be the place where investors can see which firm audits ABVC’s financial statements and how any new auditor relationship develops over subsequent reporting periods.

8-K Event Classification

Item 4.01 — Changes in Registrant's Certifying Accountant

1 item

Item 4.01 Changes in Registrant's Certifying Accountant Governance

The company changed its independent auditing firm, which may involve disagreements on accounting matters.

Understanding 8-K Material Events →

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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, DC 20549

FORM 8-K/A

CURRENT REPORT

Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): September 12, 2025 (October 18, 2024)

ABVC BIOPHARMA, INC.

(Exact name of registrant as specified in its charter)

Nevada		001-40700		26-0014658
(State or other jurisdiction of incorporation)		(Commission File Number)		(IRS Employer Identification No.)

44370 Old Warm Springs Blvd. Fremont, CA		94538
(Address of principal executive offices)		(Zip Code)

Registrant’s telephone number including area code: (510) 668-0881

(Former name or former address, if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

☐ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b) of the Act:

Title of Each Class		Trading Symbol		Name of each exchange on which registered
Common Stock, par value $0.001 per share		ABVC		The Nasdaq Stock Market LLC

Indicate by check mark whether the registrant is an emerging growth company as defined in as defined in Rule 405 of the Securities Act of 1933 (§ 230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§ 240.12b-2 of this chapter).

Emerging growth company ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Item 4.01 Changes in Registrant’s Certifying Accountant.

We filed a Current Report on Form 8-K on October 18, 2024, to disclose that on October 10, 2024, WWC, P.C. (“WWC”), serving as the Company’s independent registered public accounting firm, agreed not to renew its engagement with the Company (the “Original 8K”).

As disclosed in the Original 8K, although we provided WWC with a copy of the Original 8K and requested WWC to furnish us with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made therein, WWC had not yet agreed or declined to provide such a letter. As of the date hereof, WWC has refused to provide us with such a letter.

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SIGNATURE

Pursuant to the requirements of the Securities and Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

	ABVC BioPharma, Inc.
September 12, 2025	By:	/s/ Uttam Patil
		Uttam Patil
		Chief Executive Officer

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FAQ

What change in auditor did ABVC (ABVC) previously disclose?

ABVC BioPharma disclosed that WWC, P.C. agreed on October 10, 2024, not to renew its engagement as the company’s independent registered public accounting firm. This meant WWC would no longer serve as ABVC’s external auditor going forward.

What new information does ABVC’s amended 8-K/A filing add?

The amendment adds that WWC, P.C. has refused to provide a letter to the SEC stating whether it agrees with ABVC’s prior disclosure about the auditor change. Previously, the company had only said WWC had not yet agreed or declined.

Why did ABVC request a letter from WWC, P.C. to the SEC?

ABVC requested that WWC send a letter to the SEC indicating whether it agreed with the company’s description of the circumstances surrounding the end of its engagement. Such letters help regulators verify that both parties share the same factual account of an auditor change.

How did WWC, P.C. respond to ABVC’s letter request?

According to the amendment, WWC, P.C. has refused to provide the requested letter to the SEC. Earlier, ABVC had reported only that WWC had neither agreed nor declined, so this filing updates that procedural status for investors and regulators.

Who signed the amended report for ABVC BioPharma (ABVC)?

The amended report was signed on behalf of ABVC BioPharma, Inc. by Chief Executive Officer Uttam Patil. His signature indicates the company’s formal authorization of the updated disclosure regarding WWC, P.C.’s refusal to provide the SEC letter.