---
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"
generated_at: "2026-06-21T20:50:06.987289+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# UpHealth auditor Plante & Moran resigns; BPM LLP engaged as new auditor

## Summary
- 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.

## SEC filing metadata
- accession: 0001193125-22-283753
- form_type: 8-K
- cik: 0001770141
- company_name: UpHealth, Inc.
- filed_at: 2022-11-14T23:59:59+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, 16.1
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001193125-22-283753
- JSON: https://secwatch.observer/filing/0001193125-22-283753.json
- Plain text: https://secwatch.observer/filing/0001193125-22-283753.txt

## Key facts
- Auditor Changes
  Plante & Moran, PLLC resigned as auditor of UpHealth, Inc..
  - Action: resignation
  - Auditor: Plante & Moran, PLLC
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1770141/000119312522283753/0001193125-22-283753-index.htm
- Auditor Changes
  UpHealth, Inc. engaged BPM LLP as its auditor.
  - Action: engagement
  - Auditor: BPM LLP
  source text: (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_url: https://www.sec.gov/Archives/edgar/data/1770141/000119312522283753/0001193125-22-283753-index.htm

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