{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-23-015468","form_type":"8-K","ticker":"ATOS","cik":"0001488039","company_name":"ATOSSA THERAPEUTICS, INC.","filed_at":"2023-05-22T23:59:59+00:00","discovered_at":"2026-05-14T18:03:39.018418+00:00","generated_at":"2026-06-14T18:11:39.600530+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Atossa Therapeutics dismisses BDO, appoints Ernst & Young as new auditor","bullets":["On May 17, 2023, Atossa dismissed BDO USA LLP as independent auditor; no accounting disagreements.","BDO's 2021/2022 audit reports were unqualified; no adverse opinions or scope modifications.","A 2020 material weakness in internal controls over financial reporting was remediated by end of 2021.","EY appointed as new auditor for fiscal year ending December 31, 2023.","No prior consultations with EY on accounting principles or disagreements."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-23-015468","json":"https://secwatch.observer/filing/0001437749-23-015468.json","markdown":"https://secwatch.observer/filing/0001437749-23-015468.md","text":"https://secwatch.observer/filing/0001437749-23-015468.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1488039/000143774923015468/0001437749-23-015468-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1488039/000143774923015468/atos20230515_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-14T18:11:39.600530+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":"96a0cb2bb5d521867bd61c3313951dcd0ddfc6b1","claim":"ATOSSA THERAPEUTICS, INC. dismissed BDO USA LLP as its auditor.","evidence_excerpt":"On May 17, 2023 (the “ Effective Date ”), the Audit Committee dismissed BDO USA LLP (“ BDO ”) as the Company’s independent registered public accounting firm, effective as of that date.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1488039/000143774923015468/0001437749-23-015468-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BDO USA LLP"},{"label":"Successor","value":"Ernst & Young LLP"}],"fact_type":"auditor_change"},{"claim_id":"f707f45a4d2dfefc7782b2fb7f00ba2b19720fd3","claim":"ATOSSA THERAPEUTICS, INC. engaged Ernst & Young LLP as its auditor.","evidence_excerpt":"The Audit Committee, on and effective as of the Effective Date, appointed Ernst & Young LLP (“EY”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1488039/000143774923015468/0001437749-23-015468-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"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"}