{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-23-120777","form_type":"8-K/A","ticker":"NRXP","cik":"0001719406","company_name":"NRX Pharmaceuticals, Inc.","filed_at":"2023-11-22T23:59:59+00:00","discovered_at":"2026-05-14T18:03:30.172827+00:00","generated_at":"2026-06-07T22:17:22.174393+00:00","sec_items":["4.01","9.01"],"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":["Dismissed KPMG effective Nov 15, 2023; no disagreements in past two fiscal years.","KPMG's reports for FY2021 and FY2022 included a going concern qualification.","Material weakness in segregation of duties identified for 2021 through Q3 2022; remediated as of Dec 31, 2022.","Engaged Salberg & Company as new independent auditor for FY2023, effective Nov 17, 2023.","No prior consultations with Salberg on any accounting or auditing matters."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-23-120777","json":"https://secwatch.observer/filing/0001104659-23-120777.json","markdown":"https://secwatch.observer/filing/0001104659-23-120777.md","text":"https://secwatch.observer/filing/0001104659-23-120777.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1719406/000110465923120777/0001104659-23-120777-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1719406/000110465923120777/tm2331382d1_8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T22:17:22.174393+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":"27d9119bb57091c8f08b2aee3dd7f988c9451018","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/1719406/000110465923120777/0001104659-23-120777-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":"e5a538c63c74dc9ba71b98c24cd6344c27707290","claim":"NRX Pharmaceuticals, Inc. dismissed KPMG LLP as its auditor.","evidence_excerpt":"On November 15, 2023, the Board of Directors (the “Board”) of the Company approved the dismissal of 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/1719406/000110465923120777/0001104659-23-120777-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"}