{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-23-105964","form_type":"8-K","ticker":"AEON","cik":"0001837607","company_name":"AEON Biopharma, Inc.","filed_at":"2023-10-02T23:59:59+00:00","discovered_at":"2026-05-14T18:03:30.918988+00:00","generated_at":"2026-06-10T06:30:57.363417+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"AEON Biopharma dismisses EY as auditor, engages KPMG, effective Sep 28, 2023","bullets":["Audit Committee dismissed EY on Sep 28, 2023; EY's prior reports included a going-concern qualification.","No disagreements with EY on accounting principles or audit scope during 2021-2022 or interim period.","Board approved engagement of KPMG as independent auditor for fiscal year ending Dec 31, 2023.","Neither the Company nor anyone on its behalf consulted KPMG on accounting matters prior to engagement."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-23-105964","json":"https://secwatch.observer/filing/0001104659-23-105964.json","markdown":"https://secwatch.observer/filing/0001104659-23-105964.md","text":"https://secwatch.observer/filing/0001104659-23-105964.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1837607/000110465923105964/0001104659-23-105964-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1837607/000110465923105964/tm2322367d5_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-10T06:30:57.363417+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":"89292b45aa48d08e42ac30f84d5dce2c5dd3614a","claim":"AEON Biopharma, Inc. dismissed Ernst & Young LLP as its auditor.","evidence_excerpt":"On September 28, 2023 (the \"Dismissal Date\"), the Audit Committee of the Board of Directors of AEON Biopharma, Inc. (the \"Company\") approved the dismissal of Ernst & Young LLP (\"EY\") as the independent registered public accounting firm for AEON Biopharma Sub, Inc., (the \"Operating Company\"), effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1837607/000110465923105964/0001104659-23-105964-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Ernst & Young LLP"},{"label":"Successor","value":"KPMG LLP"}],"fact_type":"auditor_change"},{"claim_id":"fa5470b462856b8ecc71787db1e38b0c056e90c3","claim":"AEON Biopharma, Inc. engaged KPMG LLP as its auditor.","evidence_excerpt":"On September 28, 2023, the Audit Committee recommended, and the Board of Directors of the Company approved, the engagement of KPMG LLP (\"KPMG\") as the Company's new independent registered public accounting firm for the Company's fiscal year ending December 31, 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1837607/000110465923105964/0001104659-23-105964-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"KPMG LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}