secwatch.observer — SEC 8-K summary
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Issuer:     Arcturus Therapeutics Holdings Inc. (ARCT)
CIK:        0001768224
Form:       8-K
Filed at:   2024-04-05T23:59:59+00:00
Accession:  0001193805-24-000505
Event type: other_material
Sentiment:  neutral
Materiality: 0.55
Item codes: 4.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1768224/000119380524000505/0001193805-24-000505-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1768224/000119380524000505/e663496_8k-arct.htm
  HTML page:      https://secwatch.observer/filing/0001193805-24-000505

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