secwatch.observer — SEC 8-K summary
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Issuer:     UpHealth, Inc. (—)
CIK:        0001770141
Form:       8-K
Filed at:   2022-11-14T23:59:59+00:00
Accession:  0001193125-22-283753
Event type: other_material
Sentiment:  negative
Materiality: 0.75
Item codes: 4.01, 9.01, 16.1
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1770141/000119312522283753/0001193125-22-283753-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1770141/000119312522283753/d420804d8k.htm
  HTML page:      https://secwatch.observer/filing/0001193125-22-283753

License: Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer