{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-23-172801","form_type":"8-K","ticker":null,"cik":"0000811240","company_name":"BIOLASE, INC","filed_at":"2023-06-23T23:59:59+00:00","discovered_at":"2026-05-14T18:03:42.327293+00:00","generated_at":"2026-06-13T18:38:07.784840+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"BIOLASE dismisses BDO USA, appoints MGO as auditor; prior reports had going concern note","bullets":["Dismissed BDO USA, LLP (June 21, 2023) and appointed Macias Gini & O'Connell LLP (MGO) as independent auditor for FY2023.","No disagreements on accounting principles or reportable events during 2021, 2022, and subsequent interim period through June 21, 2023.","BDO's audit reports on FY2021 and FY2022 included an explanatory paragraph about BIOLASE's ability to continue as a going concern."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-23-172801","json":"https://secwatch.observer/filing/0001193125-23-172801.json","markdown":"https://secwatch.observer/filing/0001193125-23-172801.md","text":"https://secwatch.observer/filing/0001193125-23-172801.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/811240/000119312523172801/0001193125-23-172801-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/811240/000119312523172801/d467899d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-13T18:38:07.784840+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":"af892354e3d76c9e7d91a7ea45bc65b05dde86f1","claim":"BIOLASE, INC engaged Macias Gini & O’Connell LLP as its auditor.","evidence_excerpt":"On June 21, 2023, the Company engaged Macias Gini & O’Connell LLP (“MGO”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/811240/000119312523172801/0001193125-23-172801-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Macias Gini & O’Connell LLP"}],"fact_type":"auditor_change"},{"claim_id":"b44ab5b3e54644b7edc34693ce8daf8b48e9744c","claim":"BIOLASE, INC dismissed BDO USA, LLP as its auditor.","evidence_excerpt":"On June 21, 2023, the Audit Committee of the Board of Directors of BIOLASE, Inc. (the “Company”) dismissed BDO USA, LLP (“BDO USA”) as its independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/811240/000119312523172801/0001193125-23-172801-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BDO USA, LLP"},{"label":"Successor","value":"Macias Gini & O’Connell LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}