{"url_path":"/sec/cik-0001119643/10-k/2026/item-9","section_key":"item-9","section_title":"Item 9 Changes in and Disagreements with Accountants on Accounting and Financial Disclosure**","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-05-20","source_url":"https://www.sec.gov/Archives/edgar/data/1119643/0001493152-26-024641-index.html","accession_number":"0001493152-26-024641","cik":"0001119643","ticker":null,"issuer_name":"NUTRA PHARMA CORP","edgar_url":"https://www.sec.gov/Archives/edgar/data/1119643/0001493152-26-024641-index.html","primary_entity_key":"0001119643","primary_entity_name":"NUTRA PHARMA CORP"},"word_count":75,"has_tables":true,"body_markdown":"**Item\n9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure**\n\n \n\nIn\n2024, the Company appointed Astra Audit and Advisory (“Astra”) as its independent auditor following a routine evaluation\nof audit services. The change reflects the Company’s focus on maintaining rigorous financial oversight. The Company expresses its\ngratitude to Rotenberg Meril Solomon Bertiger & Guttilla, P.C. (“RotenbergMeril”), which served as auditor for the 2021\nannual audit and 2022 interim reviews for their contributions."}