SEC Filing Summary
Filing: Form 8-K, reporting an event dated September 24, 2026; signed September 29, 2026. The filing identifies the registrant as Aspire-Lakewood Holdings, Inc. (Nasdaq: ASBP and ASBPW), although the request metadata names Aspire Biopharma Holdings, Inc.
Business context and reporting period
This is an auditor-change filing, not a periodic results report. It covers the dismissal and appointment of the company’s independent registered public accounting firms. CBIZ CPAs P.C. was engaged for the fiscal year ending December 31, 2026.
Financial condition and material changes
The filing provides no current revenue, profit, cash flow, margin, debt, or liquidity figures. It notes that Turner Stone & Company, LLP’s report on the December 31, 2025 consolidated financial statements included an explanatory paragraph regarding substantial doubt about the company’s ability to continue as a going concern.
The company also reported material weaknesses in internal control over financial reporting during 2025 and subsequent interim periods. Management concluded that disclosure controls and procedures were ineffective as of December 31, 2025, but believed the 2025 consolidated financial statements were prepared in accordance with U.S. GAAP.
Auditor change, commentary, and risks
- The Audit Committee dismissed Turner effective September 24, 2026, and approved CBIZ as its replacement, effective immediately.
- Turner’s 2025 audit opinion was not adverse, disclaimed, or qualified, apart from the going-concern explanatory paragraph.
- The company reported no disagreements with Turner on accounting, disclosures, or audit scope, and no other reportable events. Turner indicated it did not disagree with the company’s statements in the 8-K.
- The company reported no relevant consultations with CBIZ during 2025 or the subsequent interim periods through September 24, 2026.
Key facts for investors to verify
- Review the company’s latest filings for updates on the going-concern uncertainty, liquidity, and financing needs.
- Check whether and how management is remediating the disclosed control weaknesses.
- Review Exhibit 16.1, Turner’s September 29, 2026 letter to the SEC, and subsequent filings for auditor-transition updates.