{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-22-283753","form_type":"8-K","ticker":null,"cik":"0001770141","company_name":"UpHealth, Inc.","filed_at":"2022-11-14T23:59:59+00:00","discovered_at":"2026-05-14T18:03:52.049219+00:00","generated_at":"2026-06-21T20:50:06.987289+00:00","sec_items":["4.01","9.01","16.1"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"UpHealth auditor Plante & Moran resigns; BPM LLP engaged as new auditor","bullets":["Plante & Moran resigned Nov 9 after Glocal's auditors quit amid dispute between UpHealth and Glocal board.","No accounting disagreements but reportable events: material weaknesses in internal controls for 2021 and interim 2022.","Audit committee approved BPM LLP as new independent auditor effective Nov 9, 2022.","Material weaknesses include entity-level controls, IT access controls, revenue recognition, and accrual processes."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-22-283753","json":"https://secwatch.observer/filing/0001193125-22-283753.json","markdown":"https://secwatch.observer/filing/0001193125-22-283753.md","text":"https://secwatch.observer/filing/0001193125-22-283753.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1770141/000119312522283753/0001193125-22-283753-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1770141/000119312522283753/d420804d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-21T20:50:06.987289+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":"0b7ecc47029e53d2a68ba703ada95fcd5832525e","claim":"Plante & Moran, PLLC resigned as auditor of UpHealth, Inc..","evidence_excerpt":"Subsequent to the filing of the October 3 Current Report, that separate accounting firm has since resigned as the auditors of Glocal, citing to developments in Glocal related to the announced dispute between the Glocal Board and the Company. Following the resignation of Glocal’s auditors, on November 9, 2022, Plante & Moran, PLLC (“ Plante & Moran ”) resigned as the independent registered public accounting firm of the Company, effective that same day.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1770141/000119312522283753/0001193125-22-283753-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Plante & Moran, PLLC"}],"fact_type":"auditor_change"},{"claim_id":"8cd189e6738b6bc85defad64c05014261b18c272","claim":"UpHealth, Inc. engaged BPM LLP as its auditor.","evidence_excerpt":"(b) On November 9, 2022, the Audit Committee approved the engagement of BPM LLP (“ BPM ”) as the Company’s independent registered public accounting firm to audit the Company’s consolidated financial statements for the year ending December 31, 2022, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1770141/000119312522283753/0001193125-22-283753-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"BPM LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}