{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-23-120428","form_type":"8-K","ticker":"NRXP","cik":"0001719406","company_name":"NRX Pharmaceuticals, Inc.","filed_at":"2023-11-21T23:59:59+00:00","discovered_at":"2026-05-14T18:03:30.173258+00:00","generated_at":"2026-06-07T22:45:14.228376+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"NRX Pharmaceuticals dismisses KPMG as auditor, appoints Salberg & Company","bullets":["KPMG dismissed effective Nov 15, 2023; no adverse opinions or disagreements in prior years.","KPMG reports included a going concern paragraph for years ended Dec 31, 2022 and 2021.","Material weakness in segregation of duties identified for 2021 and quarters of 2022, remediated by Dec 31, 2022.","Salberg & Company appointed as independent auditor for fiscal year 2023 effective Nov 17, 2023.","No prior consultations with Salberg on accounting principles or reportable events."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-23-120428","json":"https://secwatch.observer/filing/0001104659-23-120428.json","markdown":"https://secwatch.observer/filing/0001104659-23-120428.md","text":"https://secwatch.observer/filing/0001104659-23-120428.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1719406/000110465923120428/0001104659-23-120428-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1719406/000110465923120428/tm2331302d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T22:45:14.228376+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":"c6d6fdb1887ca56f1169b68d5087f1d4efaf47b5","claim":"NRX Pharmaceuticals, Inc. engaged Salberg & Company, P.A. as its auditor.","evidence_excerpt":"On November 17, 2023, the Board engaged Salberg & Company, P.A. (“Salberg”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1719406/000110465923120428/0001104659-23-120428-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Salberg & Company, P.A."}],"fact_type":"auditor_change"},{"claim_id":"f35d767b8e7e0cbdb6262525e6868d46eaf691fa","claim":"NRX Pharmaceuticals, Inc. dismissed KPMG LLP as its auditor.","evidence_excerpt":"On November 15, 2023, the Board of Directors (the “Board”) of NRx Pharmaceuticals, Inc. (the “Company”) approved the dismissal of KPMG LLP (“KPMG”) as the Company’s independent registered public accounting firm, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1719406/000110465923120428/0001104659-23-120428-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"KPMG LLP"},{"label":"Successor","value":"Salberg & Company, P.A."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}