{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-24-009817","form_type":"8-K","ticker":null,"cik":"0000786947","company_name":"ACURA PHARMACEUTICALS, INC","filed_at":"2024-02-02T23:59:59+00:00","discovered_at":"2026-05-14T18:03:26.915780+00:00","generated_at":"2026-06-06T10:20:54.645373+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":"Acura Pharmaceuticals appoints new auditor after Cherry Bekaert termination","bullets":["Cherry Bekaert LLP terminated as auditor on Jan 30, 2024; no disagreements or reportable events cited.","Berkowitz, Pollack Brant Advisors + CPAs appointed on Jan 31, 2024 for FY2022 and FY2023 audits.","Prior auditor PKF Mueller was acquired by Cherry Bekaert in Oct 2023, leading to the withdrawal.","Company conducted a competitive process to select the new independent registered public accounting firm."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-24-009817","json":"https://secwatch.observer/filing/0001104659-24-009817.json","markdown":"https://secwatch.observer/filing/0001104659-24-009817.md","text":"https://secwatch.observer/filing/0001104659-24-009817.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/786947/000110465924009817/0001104659-24-009817-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/786947/000110465924009817/tm244971d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T10:20:54.645373+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":"0ab59aebff3d386f2118ef572f80fd8e77d494f2","claim":"ACURA PHARMACEUTICALS, INC engaged Berkowitz, Pollack Brant Advisors + CPAs, LLP as its auditor.","evidence_excerpt":"On January 31, 2024, the Audit Committee approved the appointment of Berkowitz, Pollack Brant Advisors + CPAs, LLP as the Company’s new independent registered public accounting firm","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/786947/000110465924009817/0001104659-24-009817-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Berkowitz, Pollack Brant Advisors + CPAs, LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}