{"schema_version":"secwatch.filing_event.v1","accession":"0001239819-25-000020","form_type":"8-K","ticker":null,"cik":"0001239819","company_name":"LUNA INNOVATIONS INC","filed_at":"2025-02-21T23:59:59+00:00","discovered_at":"2026-05-14T18:03:03.144403+00:00","generated_at":"2026-05-26T06:48:53.777182+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.95,"calibrated_materiality_score":0.95,"confidence":"high","headline":"EY resigns as LUNA auditor amid restatement, internal control weaknesses, and deregistration plan","bullets":["Ernst & Young resigned effective Feb 14, 2025; Audit Committee accepted; no successor appointed yet.","Restatement of 2022 financials due to revenue recognition errors; 2023 audit also incomplete.","Material weaknesses in internal control over financial reporting remain unremediated.","Company plans to deregister common stock under Section 12(b)/(g)/15(d) as it has fewer than 300 holders of record.","EY cited concerns over European management conduct; company concluded no cause to terminate additional management."],"urls":{"canonical":"https://secwatch.observer/filing/0001239819-25-000020","json":"https://secwatch.observer/filing/0001239819-25-000020.json","markdown":"https://secwatch.observer/filing/0001239819-25-000020.md","text":"https://secwatch.observer/filing/0001239819-25-000020.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1239819/000123981925000020/0001239819-25-000020-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1239819/000123981925000020/luna-20250214.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-26T06:48:53.777182+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":"f39c2e6320dd8c491d69bf096729eba2e6e00ed5","claim":"Ernst & Young LLP resigned as auditor of LUNA INNOVATIONS INC.","evidence_excerpt":"On February 14, 2025, Ernst & Young LLP (“EY”) informed the Audit Committee of the Board of Directors (the “Audit Committee”) of Luna Innovations Incorporated (the “Company”) that EY was resigning from the engagement to audit the Company’s consolidated financial statements for the year ended December 31, 2023 (the “2023 Audit”), effective immediately","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1239819/000123981925000020/0001239819-25-000020-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Ernst & Young LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}