{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-24-092036","form_type":"8-K","ticker":"CALC","cik":"0001534133","company_name":"CalciMedica, Inc.","filed_at":"2024-04-10T23:59:59+00:00","discovered_at":"2026-05-14T18:03:18.877834+00:00","generated_at":"2026-06-04T00:23:23.841608+00:00","sec_items":["4.01","9.01"],"event_type":"regulatory","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"CalciMedica dismisses EY as auditor, engages Moss Adams; cites material weakness in internal controls","bullets":["Dismissed Ernst & Young LLP on April 5, 2024; engaged Moss Adams LLP on April 9, 2024 for FY2024 audit.","EY's reports for fiscal years 2022 and 2023 were unqualified; no disagreements on accounting principles.","Material weakness reported in internal controls over valuation of convertible promissory notes and warrant liabilities.","Moss Adams was not consulted on any accounting or auditing matters prior to engagement."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-24-092036","json":"https://secwatch.observer/filing/0001193125-24-092036.json","markdown":"https://secwatch.observer/filing/0001193125-24-092036.md","text":"https://secwatch.observer/filing/0001193125-24-092036.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1534133/000119312524092036/0001193125-24-092036-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1534133/000119312524092036/d690122d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-04T00:23:23.841608+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":"603556de78e3b4f11c602916efa1d9f74376c44d","claim":"CalciMedica, Inc. dismissed Ernst & Young LLP as its auditor.","evidence_excerpt":"(a) Dismissal of Independent Registered Public Accounting Firm On April 5, 2024, the Audit Committee (the “Audit Committee”) of the Board of Directors of CalciMedica, Inc. (the “Company”) approved the dismissal of Ernst & Young LLP (“EY”) as the Company’s independent registered public accounting firm. On April 5, 2024, EY was informed that they were dismissed. EY’s audit reports on the Company’s financial statements for the years ended December 31, 2023 and 2022 did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1534133/000119312524092036/0001193125-24-092036-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Ernst & Young LLP"},{"label":"Successor","value":"Moss Adams LLP"}],"fact_type":"auditor_change"},{"claim_id":"d36f9d935d1fe4ee76f5011dfe2e566d1a45780c","claim":"CalciMedica, Inc. engaged Moss Adams LLP as its auditor.","evidence_excerpt":"(b) Engagement of New Independent Registered Public Accounting Firm On April 5, 2024, the Audit Committee approved the engagement of Moss Adams LLP (“Moss Adams”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2024. On April 9, 2024, Moss Adams was engaged as the Company’s independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1534133/000119312524092036/0001193125-24-092036-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Moss Adams LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}