{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-24-003706","form_type":"8-K","ticker":"PTPI","cik":"0001815903","company_name":"Petros Pharmaceuticals, Inc.","filed_at":"2024-01-12T23:59:59+00:00","discovered_at":"2026-05-14T18:03:25.650772+00:00","generated_at":"2026-06-07T00:01:04.083884+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Petros Pharmaceuticals dismisses EisnerAmper as auditor, appoints Marcum; cites material weaknesses","bullets":["Audit committee dismissed EisnerAmper as independent auditor on January 8, 2024; engaged Marcum effective immediately.","EisnerAmper's reports for FY2021 and FY2022 contained a going-concern paragraph due to net losses and negative cash flows.","Material weaknesses in internal control identified for FY2021, FY2022, and Q1-Q3 2023: insufficient monitoring, segregation of duties, IT access.","No disagreements with EisnerAmper on accounting principles or audit scope during the period."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-24-003706","json":"https://secwatch.observer/filing/0001104659-24-003706.json","markdown":"https://secwatch.observer/filing/0001104659-24-003706.md","text":"https://secwatch.observer/filing/0001104659-24-003706.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1815903/000110465924003706/0001104659-24-003706-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1815903/000110465924003706/tm243065d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T00:01:04.083884+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":"7cd7d84524b803ace56be97dbb0074e52c12831f","claim":"Petros Pharmaceuticals, Inc. engaged Marcum LLP as its auditor.","evidence_excerpt":"On January 8, 2024, the Audit Committee engaged Marcum LLP (“Marcum”) as the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2023, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1815903/000110465924003706/0001104659-24-003706-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Marcum LLP"}],"fact_type":"auditor_change"},{"claim_id":"929b2e112a365dbf63417699993cb6eb25c9959b","claim":"Petros Pharmaceuticals, Inc. dismissed EisnerAmper LLP as its auditor.","evidence_excerpt":"On January 8, 2024, the Audit Committee (the “Audit Committee”) of the Board of Directors of Petros Pharmaceuticals, Inc. (the “Company”) dismissed EisnerAmper LLP (“EisnerAmper”) 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/1815903/000110465924003706/0001104659-24-003706-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"EisnerAmper LLP"},{"label":"Successor","value":"Marcum LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}