{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-25-083866","form_type":"8-K","ticker":"LCTX","cik":"0000876343","company_name":"Lineage Cell Therapeutics, Inc.","filed_at":"2025-06-09T23:59:59+00:00","discovered_at":"2026-05-14T18:02:51.548175+00:00","generated_at":"2026-05-19T17:50:22.474452+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.1,"calibrated_materiality_score":0.1,"confidence":"high","headline":"Lineage Cell Therapeutics appoints Baker Tilly as auditor after Moss Adams merger","bullets":["Moss Adams merged with Baker Tilly effective June 3, 2025; Moss Adams resigned as auditor.","Audit Committee approved Baker Tilly as successor for fiscal year ending Dec 31, 2025.","No disagreements or reportable events occurred during the past two fiscal years or interim period.","Moss Adams' 2024 audit report was unqualified and contained no adverse opinion."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-25-083866","json":"https://secwatch.observer/filing/0000950170-25-083866.json","markdown":"https://secwatch.observer/filing/0000950170-25-083866.md","text":"https://secwatch.observer/filing/0000950170-25-083866.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/876343/000095017025083866/0000950170-25-083866-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/876343/000095017025083866/lctx-20250603.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-19T17:50:22.474452+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":"0f8cf9a549dc2c4b3e6c0e9f9c779c9a0ecedad4","claim":"Lineage Cell Therapeutics, Inc. engaged Baker Tilly US, LLP as its auditor.","evidence_excerpt":"the Audit Committee of the Company’s Board of Directors (the “Audit Committee”) approved the appointment of Baker Tilly, as the successor to Moss Adams, as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/876343/000095017025083866/0000950170-25-083866-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Baker Tilly US, LLP"}],"fact_type":"auditor_change"},{"claim_id":"ac9769172272a4bdabe5b00fa71687d4ff76b10c","claim":"Moss Adams LLP resigned as auditor of Lineage Cell Therapeutics, Inc..","evidence_excerpt":"In connection with the notification of the merger, Moss Adams resigned as the auditors of the Company","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/876343/000095017025083866/0000950170-25-083866-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Moss Adams LLP"},{"label":"Successor","value":"Baker Tilly US, LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}