{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-23-085172","form_type":"8-K","ticker":null,"cik":"0000786947","company_name":"ACURA PHARMACEUTICALS, INC","filed_at":"2023-07-28T23:59:59+00:00","discovered_at":"2026-05-14T18:03:36.647608+00:00","generated_at":"2026-06-12T23:25:50.785924+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"Acura Pharmaceuticals appoints PKF Mueller as new independent auditor for FY2022","bullets":["Audit Committee approved PKF Mueller as new independent registered public accounting firm on July 21, 2023.","PKF Mueller formally engaged on July 27, 2023 to audit fiscal year ending December 31, 2022.","No consultations with PKF Mueller on accounting principles or audit opinions prior to appointment.","No reportable disagreements or reportable events with predecessor auditor exist."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-23-085172","json":"https://secwatch.observer/filing/0001104659-23-085172.json","markdown":"https://secwatch.observer/filing/0001104659-23-085172.md","text":"https://secwatch.observer/filing/0001104659-23-085172.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/786947/000110465923085172/0001104659-23-085172-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/786947/000110465923085172/tm2322281d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-12T23:25:50.785924+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":"46f31a100e5fa8066b0f03f379cb2d2636be2e29","claim":"ACURA PHARMACEUTICALS, INC engaged PKF Mueller as its auditor.","evidence_excerpt":"On July 21, 2023, the Audit Committee approved the appointment of PKF Mueller as the Company’s new independent registered public accounting firm, to perform independent audit services for the fiscal year ending December 31, 2022. PKF Mueller was formally engaged on July 27, 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/786947/000110465923085172/0001104659-23-085172-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"PKF Mueller"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}