Niagen Bioscience, Inc. current report, 26 December 2013

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SEC Filing Summary: Chromadex Corp. (8-K)

Business Context and Reporting Period

This Form 8-K was filed by Chromadex Corp. on December 30, 2013, reporting an event that occurred on December 26, 2013. The registrant is incorporated in Delaware and operates from Irvine, California. Note: The input metadata references "Niagen Bioscience, Inc.," but the filing text explicitly identifies the registrant as Chromadex Corp.

Key Financial Metrics

The filing text does not provide a clear value for revenue, profit, cash flow, margins, debt, or liquidity. This report focuses exclusively on a corporate governance event regarding the independent auditor.

Material Changes

The primary material change reported is the appointment of a new independent registered public accounting firm:

  • New Auditor: Marcum LLP was engaged for the fiscal year ending December 28, 2013.
  • Approval Date: The Audit Committee approved the change on December 11, 2013.
  • Effective Date: The engagement was formalized on December 26, 2013.

Guidance, Outlook, and Risks

The filing contains no financial guidance, outlook, or management commentary on business performance. Regarding risks and contingencies related to the auditor change:

  • The Company did not consult with Marcum LLP regarding accounting principles or audit opinions during the years ended December 29, 2012, and December 31, 2011, or the interim period through December 26, 2013.
  • There were no disagreements or reportable events between the Company and Marcum LLP during the specified periods.

Investor Verification Checklist

  • Verify the identity of the registrant (Chromadex Corp.) versus the metadata label (Niagen Bioscience, Inc.).
  • Confirm the reasons for the departure of the previous independent auditor, which are not detailed in this specific 8-K.
  • Review the subsequent 10-K filing for the fiscal year ending December 28, 2013, to assess the impact of the auditor change on financial reporting.
  • Check for any related press releases or proxy statements detailing the Audit Committee's rationale for selecting Marcum LLP.