---
schema_version: "secwatch.filing_event.v1"
accession: "0001437749-23-027772"
form_type: "8-K"
ticker: "TLPH"
cik: "0001427925"
company_name: "TALPHERA, INC."
filed_at: "2023-10-05T23:59:59+00:00"
generated_at: "2026-06-10T03:54:48.733993+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# AcelRx dismisses auditor Withum, engages BPM; withdraws ratification proposal

## Summary
- Dismissed WithumSmith+Brown as independent auditor effective Oct 2, 2023; prior reports unqualified except going concern for FY 2022.
- Material weakness in EPS calculation controls identified in FY 2022 was fully remediated as of June 30, 2023.
- Engaged BPM LLP as new independent auditor for FY 2023; no prior consultations with BPM on accounting matters.
- Withdrew auditor ratification proposal for Withum from Oct 10, 2023 annual meeting; will seek ratification of BPM at 2024 meeting.

## SEC filing metadata
- accession: 0001437749-23-027772
- form_type: 8-K
- ticker: TLPH
- cik: 0001427925
- company_name: TALPHERA, INC.
- filed_at: 2023-10-05T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 4.01, 8.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1427925/000143774923027772/0001437749-23-027772-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1427925/000143774923027772/acrx20231004_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001437749-23-027772
- JSON: https://secwatch.observer/filing/0001437749-23-027772.json
- Plain text: https://secwatch.observer/filing/0001437749-23-027772.txt

## Key facts
- Auditor Changes
  TALPHERA, INC. engaged BPM LLP as its auditor.
  - Action: engagement
  - Auditor: BPM LLP
  source text: (b) Engagement of New Independent Registered Public Accounting Firm On October 2, 2023, the Audit Committee approved the engagement of BPM LLP (“BPM”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023, effective immediately.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1427925/000143774923027772/0001437749-23-027772-index.htm
- Auditor Changes
  TALPHERA, INC. dismissed WithumSmith+Brown, PC as its auditor.
  - Action: dismissal
  - Auditor: WithumSmith+Brown, PC
  - Successor: BPM LLP
  source text: Change in Registrant ’ s Certifying Accountants (a) Dismissal of Independent Registered Public Accounting Firm On October 2, 2023, the Audit Committee of the Board of Directors (the “Audit Committee”) of AcelRx Pharmaceuticals, Inc. (the “Company”) approved the dismissal of WithumSmith+Brown, PC (“Withum”) as the Company’s independent registered public accounting firm, effective immediately.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1427925/000143774923027772/0001437749-23-027772-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.