{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-23-055199","form_type":"8-K","ticker":"ONCO","cik":"0001782107","company_name":"Onconetix, Inc.","filed_at":"2023-07-06T23:59:59+00:00","discovered_at":"2026-05-14T18:03:35.208989+00:00","generated_at":"2026-06-13T12:02:23.212495+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"Blue Water Biotech auditor resigns; EisnerAmper appointed as new independent auditor","bullets":["Mayer Hoffman McCann (MHM) resigned as independent auditor effective June 29, 2023.","No disagreements with MHM on accounting principles or audit scope during fiscal years 2021-2022 or interim period.","Previously disclosed material weakness in internal controls (lack of staff for segregation of duties) noted.","Audit committee appointed EisnerAmper LLP as new independent auditor for FY 2023 on July 6, 2023."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-23-055199","json":"https://secwatch.observer/filing/0001213900-23-055199.json","markdown":"https://secwatch.observer/filing/0001213900-23-055199.md","text":"https://secwatch.observer/filing/0001213900-23-055199.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1782107/000121390023055199/0001213900-23-055199-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1782107/000121390023055199/ea181441-8k_bluewater.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-13T12:02:23.212495+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":"2c380a3026cc83d283f2b4fbc7d1b28560e26bf5","claim":"Onconetix, Inc. engaged EisnerAmper LLP as its auditor.","evidence_excerpt":"On July 6, 2023, the Audit Committee appointed EisnerAmper LLP (“EA”) to serve as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023 and related interim periods.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1782107/000121390023055199/0001213900-23-055199-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"EisnerAmper LLP"}],"fact_type":"auditor_change"},{"claim_id":"8ce1a37db39d807fecccb6f4d4a173e7032ddde3","claim":"Mayer Hoffman McCann P.C. resigned as auditor of Onconetix, Inc..","evidence_excerpt":"On June 29, 2023, Mayer Hoffman McCann P.C. (“MHM”), Blue Water Biotech, Inc.’s (the “Company”) independent registered public accounting firm, informed the Company that it resigned, effective June 29, 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1782107/000121390023055199/0001213900-23-055199-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Mayer Hoffman McCann P.C."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}