{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-24-069112","form_type":"8-K","ticker":"OCGN","cik":"0001372299","company_name":"Ocugen, Inc.","filed_at":"2024-06-06T23:59:59+00:00","discovered_at":"2026-05-14T18:03:18.133994+00:00","generated_at":"2026-06-01T05:50:51.481874+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Ocugen's auditor EY declines re-election for FY2024; company begins search for new auditor","bullets":["EY notified Ocugen on May 31, 2024 it will not stand for re-election as auditor for fiscal year 2024, ceasing after filing Q2 2024 10-Q.","EY's 2023 and 2022 audit reports included going-concern explanatory paragraph; 2023 report also noted restatement of 2022 financials.","No disagreements between Ocugen and EY on accounting principles; EY identified material weakness in internal control over collaborative arrangements.","Ocugen initiated an RFP process with multiple firms including EY; EY declined to participate; new auditor not yet selected."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-24-069112","json":"https://secwatch.observer/filing/0001104659-24-069112.json","markdown":"https://secwatch.observer/filing/0001104659-24-069112.md","text":"https://secwatch.observer/filing/0001104659-24-069112.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1372299/000110465924069112/0001104659-24-069112-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1372299/000110465924069112/tm2416569d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-01T05:50:51.481874+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}