{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-23-070574","form_type":"8-K","ticker":"GRCE","cik":"0001444192","company_name":"Grace Therapeutics, Inc.","filed_at":"2023-12-15T23:59:59+00:00","discovered_at":"2026-05-14T18:03:29.093731+00:00","generated_at":"2026-06-07T11:49:25.198524+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.25,"calibrated_materiality_score":0.25,"confidence":"high","headline":"Acasti Pharma dismisses Ernst & Young, engages KPMG as new auditor","bullets":["Board approved dismissal of E&Y as independent auditor on Dec 11, 2023; E&Y letter filed as Exhibit 16.1.","KPMG engaged as new independent auditor for fiscal year ending Mar 31, 2024, effective same date.","No disagreements or reportable events with E&Y during fiscal 2023 or subsequent interim period.","Decision based on KPMG's US location, competitive review, and other business factors."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-23-070574","json":"https://secwatch.observer/filing/0000950170-23-070574.json","markdown":"https://secwatch.observer/filing/0000950170-23-070574.md","text":"https://secwatch.observer/filing/0000950170-23-070574.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1444192/000095017023070574/0000950170-23-070574-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1444192/000095017023070574/acst-20231211.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T11:49:25.198524+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"0422270be1d2900d13163ed3d82bcc66570ee110","claim":"Grace Therapeutics, Inc. engaged KPMG LLP (U.S.) as its auditor.","evidence_excerpt":"On December 11, 2023, in connection with the Company’s dismissal of E&Y, the Audit Committee recommended to the Board and the Board approved the engagement of KPMG LLP (U.S.) (\"KPMG\") as its new independent registered public accounting firm to audit the Company’s financial statements for the fiscal year ending March 31, 2024.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1444192/000095017023070574/0000950170-23-070574-index.htm","confidence":0.95,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"KPMG LLP (U.S.)"}],"fact_type":"auditor_change"},{"claim_id":"26fa456eebcb311a6160cc4084c01a8ea2c57742","claim":"Grace Therapeutics, Inc. dismissed Ernst & Young LLP (Canada) as its auditor.","evidence_excerpt":"Ernst & Young LLP (Canada) (“E&Y”) was previously the principal independent accounting firm for Acasti Pharma Inc. (the “Company”). On December 11, 2023, the Audit Committee (the “Audit Committee”) of the Company's Board of Directors (the “Board”) recommended to the Board and the Board approved the dismissal of E&Y as the Company’s independent registered public accounting firm. The report of E&Y on the consolidated financial statements of the Company as of and for the fiscal year ended March 31, 2023 did not contain any adverse opinion or a disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1444192/000095017023070574/0000950170-23-070574-index.htm","confidence":0.95,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Ernst & Young LLP (Canada)"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}