---
schema_version: "secwatch.filing_event.v1"
accession: "0001013762-23-006340"
form_type: "8-K"
ticker: "COCH"
cik: "0001840877"
company_name: "Envoy Medical, Inc."
filed_at: "2023-10-24T23:59:59+00:00"
generated_at: "2026-06-09T14:31:07.381983+00:00"
event_type: "other"
sentiment: "neutral"
materiality_score: 0.3
calibrated_materiality_score: 0.3
confidence: "high"
source: SEC EDGAR
---

# Envoy Medical replaces auditor WithumSmith+Brown with Grant Thornton

## Summary
- Audit Committee dismissed WithumSmith+Brown, PC and engaged Grant Thornton LLP, effective October 20, 2023.
- No disagreements with Withum during fiscal years 2021-2022 or subsequent interim period.
- Withum's prior reports on Anzu (pre-merger SPAC) included a going-concern explanatory paragraph.
- Material weaknesses in internal controls were previously disclosed in prior periodic reports.
- Grant Thornton previously served as auditor for Envoy Medical Corp before the business combination with Anzu.

## SEC filing metadata
- accession: 0001013762-23-006340
- form_type: 8-K
- ticker: COCH
- cik: 0001840877
- company_name: Envoy Medical, Inc.
- filed_at: 2023-10-24T23:59:59+00:00
- event_type: other
- sentiment: neutral
- materiality_score: 0.3
- calibrated_materiality_score: 0.3
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1840877/000101376223006340/0001013762-23-006340-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1840877/000101376223006340/ea187228-8k_envoy.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001013762-23-006340
- JSON: https://secwatch.observer/filing/0001013762-23-006340.json
- Plain text: https://secwatch.observer/filing/0001013762-23-006340.txt

## Key facts
- Auditor Changes
  Envoy Medical, Inc. engaged Grant Thornton LLP as its auditor.
  - Action: engagement
  - Auditor: Grant Thornton LLP
  source text: On October 20, 2023, the Audit Committee (the "Audit Committee") of the Board of Directors of Envoy Medical, Inc. (the "Company") approved the engagement of Grant Thornton LLP ("Grant Thornton") as the Company's independent registered public accounting firm to audit the Company's consolidated financial statements as of and for the year ending December 31, 2023, effective immediately.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1840877/000101376223006340/0001013762-23-006340-index.htm
- Auditor Changes
  Envoy Medical, Inc. dismissed WithumSmith+Brown, PC as its auditor.
  - Action: dismissal
  - Auditor: WithumSmith+Brown, PC
  source text: on October 20, 2023 (the "Dismissal Date"), the Audit Committee dismissed WithumSmith+Brown, PC ("Withum") as the independent registered public accounting firm for the Company, effective immediately.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1840877/000101376223006340/0001013762-23-006340-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.