{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-24-000860","form_type":"8-K","ticker":"HEPA","cik":"0001583771","company_name":"Hepion Pharmaceuticals, Inc.","filed_at":"2024-01-03T23:59:59+00:00","discovered_at":"2026-05-14T18:03:24.702790+00:00","generated_at":"2026-06-07T04:40:40.503509+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":"Hepion Pharmaceuticals dismisses BDO, appoints Grassi as new auditor","bullets":["BDO dismissed as independent auditor effective Jan 1, 2024; Grassi Advisors engaged to audit FY 2023 financials.","BDO reports for FY 2021 and 2022 contained going-concern explanatory paragraph due to recurring losses and accumulated deficit.","Material weaknesses in internal control over financial reporting identified in prior annual and quarterly reports.","No disagreements with BDO on accounting principles or audit scope during the past two years."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-24-000860","json":"https://secwatch.observer/filing/0001104659-24-000860.json","markdown":"https://secwatch.observer/filing/0001104659-24-000860.md","text":"https://secwatch.observer/filing/0001104659-24-000860.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1583771/000110465924000860/0001104659-24-000860-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1583771/000110465924000860/tm241750d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T04:40:40.503509+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":"3e73724b6fb58f5d5c3bbd501daf3c24e75e545b","claim":"Hepion Pharmaceuticals, Inc. engaged Grassi Advisors as its auditor.","evidence_excerpt":"approved the engagement of Grassi Advisors (“Grassi”) as the Company’s independent registered public accounting firm","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1583771/000110465924000860/0001104659-24-000860-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Grassi Advisors"}],"fact_type":"auditor_change"},{"claim_id":"d3af18cf58d0e2d5fc1ef74ee3ebf864162c7334","claim":"Hepion Pharmaceuticals, Inc. dismissed BDO USA, P.C. as its auditor.","evidence_excerpt":"the audit committee of the Board of Directors of Hepion Pharmaceuticals, Inc. (the “Company”) approved the dismissal of BDO USA, P.C. (“BDO”) as the Company’s independent registered public accounting firm","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1583771/000110465924000860/0001104659-24-000860-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BDO USA, P.C."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}