---
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"
generated_at: "2026-06-13T18:38:07.784840+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# BIOLASE dismisses BDO USA, appoints MGO as auditor; prior reports had going concern note

## Summary
- 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.

## SEC filing metadata
- accession: 0001193125-23-172801
- form_type: 8-K
- cik: 0000811240
- company_name: BIOLASE, INC
- filed_at: 2023-06-23T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001193125-23-172801
- JSON: https://secwatch.observer/filing/0001193125-23-172801.json
- Plain text: https://secwatch.observer/filing/0001193125-23-172801.txt

## Key facts
- Auditor Changes
  BIOLASE, INC engaged Macias Gini & O’Connell LLP as its auditor.
  - Action: engagement
  - Auditor: Macias Gini & O’Connell LLP
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/811240/000119312523172801/0001193125-23-172801-index.htm
- Auditor Changes
  BIOLASE, INC dismissed BDO USA, LLP as its auditor.
  - Action: dismissal
  - Auditor: BDO USA, LLP
  - Successor: Macias Gini & O’Connell LLP
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/811240/000119312523172801/0001193125-23-172801-index.htm

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