{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-22-109507","form_type":"8-K","ticker":"CYDY","cik":"0001175680","company_name":"CytoDyn Inc.","filed_at":"2022-04-19T23:59:59+00:00","discovered_at":"2026-05-14T18:03:59.944274+00:00","generated_at":"2026-06-26T06:26:33.247512+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"CytoDyn auditor Warren Averett resigns; MGO appointed as new auditor","bullets":["Warren Averett resigned as CytoDyn's independent auditor effective April 13, 2022; audit committee did not recommend change.","Audit committee appointed Macias Gini & O'Connell LLP (MGO) as new auditor on April 18, 2022, subject to client acceptance.","Prior audit reports for FY2020 and FY2021 included a going concern qualification; no disagreements with Warren Averett.","Material weakness in internal controls reported for Nov 30, 2021, related to errors in additional paid-in capital and non-cash interest.","Warren Averett provided letter to SEC agreeing with CytoDyn's statements in this 8-K."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-22-109507","json":"https://secwatch.observer/filing/0001193125-22-109507.json","markdown":"https://secwatch.observer/filing/0001193125-22-109507.md","text":"https://secwatch.observer/filing/0001193125-22-109507.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1175680/000119312522109507/0001193125-22-109507-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1175680/000119312522109507/d348249d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-26T06:26:33.247512+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"}