---
schema_version: "secwatch.filing_event.v1"
accession: "0001193805-24-000505"
form_type: "8-K"
ticker: "ARCT"
cik: "0001768224"
company_name: "Arcturus Therapeutics Holdings Inc."
filed_at: "2024-04-05T23:59:59+00:00"
generated_at: "2026-06-04T01:52:17.030455+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.55
calibrated_materiality_score: 0.55
confidence: "high"
source: SEC EDGAR
---

# Arcturus Therapeutics dismisses EY as auditor, appoints Deloitte; cites material weaknesses

## Summary
- Audit committee dismissed Ernst & Young as independent auditor effective April 5, 2024.
- EY's 2023 report included an adverse opinion on internal controls over financial reporting, citing material weaknesses in ITGCs and cost review controls.
- No disagreements between the company and EY on accounting principles or audit scope during fiscal years 2022 and 2023.
- Deloitte & Touche appointed as new independent registered public accounting firm for fiscal year ending December 31, 2024.
- Decision followed a competitive process; no prior consultations with Deloitte regarding accounting treatments.

## SEC filing metadata
- accession: 0001193805-24-000505
- form_type: 8-K
- ticker: ARCT
- cik: 0001768224
- company_name: Arcturus Therapeutics Holdings Inc.
- filed_at: 2024-04-05T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.55
- calibrated_materiality_score: 0.55
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1768224/000119380524000505/0001193805-24-000505-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1768224/000119380524000505/e663496_8k-arct.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001193805-24-000505
- JSON: https://secwatch.observer/filing/0001193805-24-000505.json
- Plain text: https://secwatch.observer/filing/0001193805-24-000505.txt

## Key facts
- Auditor Changes
  Arcturus Therapeutics Holdings Inc. dismissed Ernst & Young LLP as its auditor.
  - Action: dismissal
  - Auditor: Ernst & Young LLP
  source text: the audit committee of the board of directors (the " Audit Committee ") of Arcturus Therapeutics Holdings Inc.'s (the " Company " or " Arcturus ") authorized the dismissal of Ernst & Young LLP (" EY ") as the Company's independent registered public accounting firm, and EY was dismissed as the Company's independent registered public accounting firm as of such date.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1768224/000119380524000505/0001193805-24-000505-index.htm
- Auditor Changes
  Arcturus Therapeutics Holdings Inc. engaged Deloitte & Touche LLP as its auditor.
  - Action: engagement
  - Auditor: Deloitte & Touche LLP
  source text: Effective April 5, 2024, the Audit Committee authorized the appointment of Deloitte & Touche LLP (" Deloitte ") as the Company's new independent registered public accounting firm for the fiscal year ending December 31, 2024, and Deloitte was appointed as the Company's independent registered public accounting firm.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1768224/000119380524000505/0001193805-24-000505-index.htm

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