{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-26-037419","form_type":"8-K","ticker":"COCH","cik":"0001840877","company_name":"Envoy Medical, Inc.","filed_at":"2026-03-31T23:59:59+00:00","discovered_at":"2026-05-14T18:02:36.492367+00:00","generated_at":"2026-05-15T08:13:43.280641+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":"Envoy Medical dismisses Grant Thornton, appoints EisnerAmper as auditor for FY2026","bullets":["Grant Thornton dismissed effective March 25, 2026; EisnerAmper appointed for year ending Dec 31, 2026.","Grant Thornton's reports for 2024 and 2025 included a going concern explanatory paragraph.","No disagreements with Grant Thornton; prior material weaknesses in internal controls reported.","Engagement agreement with EisnerAmper dated March 26, 2026; no pre-approval consultations occurred."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-037419","json":"https://secwatch.observer/filing/0001213900-26-037419.json","markdown":"https://secwatch.observer/filing/0001213900-26-037419.md","text":"https://secwatch.observer/filing/0001213900-26-037419.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1840877/000121390026037419/0001213900-26-037419-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1840877/000121390026037419/ea0283875-8k_envoy.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T08:13:43.280641+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":"56c6f454663541e907f10eddbbb2ab044d305c06","claim":"Envoy Medical, Inc. engaged EisnerAmper LLP as its auditor.","evidence_excerpt":"Upon the approval of the Committee, the Company entered into an engagement agreement with EisnerAmper, dated March 26, 2026, to serve as the Company’s independent public accounting firm for the fiscal year ending December 31, 2026.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1840877/000121390026037419/0001213900-26-037419-index.htm","confidence":0.9},{"claim_id":"f8c86eacebde402147620a37db26587211c51b37","claim":"Envoy Medical, Inc. dismissed Grant Thornton LLP as its auditor.","evidence_excerpt":"On March 25, 2026, the Company notified Grant Thornton LLP (“ Grant Thornton ”) of its dismissal as the Company’s independent registered public accounting firm, effective as of the date of the notice.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1840877/000121390026037419/0001213900-26-037419-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001288469-26-000045","ticker":"MXL","company_name":"MAXLINEAR, INC","filed_at":"2026-06-01T20:35:55+00:00","headline":"MaxLinear dismisses Grant Thornton, appoints KPMG as auditor for FY2026","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.5,"calibrated_materiality_score":0.5,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001288469-26-000045","json":"https://secwatch.observer/filing/0001288469-26-000045.json","markdown":"https://secwatch.observer/filing/0001288469-26-000045.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1288469/000128846926000045/0001288469-26-000045-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1288469/000128846926000045/mxl-20260528.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"Upon the approval of the Committee, the Company entered into an engagement agreement with EisnerAmper, dated March 26, 2026, to serve as the Company’s independent public accounting firm for the fiscal year ending December 31, 2026.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1840877/000121390026037419/0001213900-26-037419-index.htm","comparable_excerpt":"On May 28, 2026 (the “Effective Date”), MaxLinear, Inc. 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