---
schema_version: "secwatch.filing_event.v1"
accession: "0001104659-24-123472"
form_type: "8-K"
ticker: null
cik: "0000827871"
company_name: "EAGLE PHARMACEUTICALS, INC."
filed_at: "2024-11-27T23:59:59+00:00"
generated_at: "2026-05-29T17:23:50.807774+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Eagle Pharmaceuticals dismisses EY, appoints BDO as auditor amid restatement

## Summary
- EY dismissed on Nov 21, 2024; BDO engaged on Nov 26, 2024 for FY2022, FY2023, and FY2024 audits.
- Restatement covers FY2022, Q2-Q3 2022, Q1-Q2 2023; later periods delayed due to material weaknesses.
- Material weaknesses in internal control over financial reporting identified, requiring expanded audit procedures.
- No disagreements with EY except for restatement and material weaknesses; EY letter filed as Exhibit 16.1.
- Company's stock delisted from Nasdaq, now trading OTC under symbol EGRX since Oct 4, 2024.

## SEC filing metadata
- accession: 0001104659-24-123472
- form_type: 8-K
- cik: 0000827871
- company_name: EAGLE PHARMACEUTICALS, INC.
- filed_at: 2024-11-27T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/827871/000110465924123472/0001104659-24-123472-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/827871/000110465924123472/tm2429505d10_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-24-123472
- JSON: https://secwatch.observer/filing/0001104659-24-123472.json
- Plain text: https://secwatch.observer/filing/0001104659-24-123472.txt

## Key facts
- Auditor Changes
  EAGLE PHARMACEUTICALS, INC. reported that prior financial statements should not be relied upon.
  - Action: non reliance
  - Auditor: Ernst & Young LLP
  source text: on September 27, 2024, the Audit Committee, based on the recommendation of, and after consultation with, the Company’s management, concluded that the Company’s audited financial statements for the fiscal year ended December 31, 2022, and unaudited financial statements for the quarters ended June 30, 2022, September 30, 2022, and March 31, 2023, as previously filed with the SEC, should no longer be relied upon and should be restated.
  evidence_url: https://www.sec.gov/Archives/edgar/data/827871/000110465924123472/0001104659-24-123472-index.htm
- Auditor Changes
  EAGLE PHARMACEUTICALS, INC. dismissed Ernst & Young LLP as its auditor.
  - Action: dismissal
  - Auditor: Ernst & Young LLP
  source text: On November 21, 2024, Eagle Pharmaceuticals, Inc., a Delaware corporation (the “Company”), dismissed Ernst & Young LLP (“EY”), the Company’s previous independent registered public accounting firm.
  evidence_url: https://www.sec.gov/Archives/edgar/data/827871/000110465924123472/0001104659-24-123472-index.htm
- Auditor Changes
  EAGLE PHARMACEUTICALS, INC. engaged BDO USA, P.C. as its auditor.
  - Action: engagement
  - Auditor: BDO USA, P.C.
  source text: On November 26, 2024, the Company engaged BDO USA, P.C. (“BDO”) as the Company’s independent registered public accounting firm
  evidence_url: https://www.sec.gov/Archives/edgar/data/827871/000110465924123472/0001104659-24-123472-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.