{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-24-001286","form_type":"8-K","ticker":null,"cik":"0001537561","company_name":"Arch Therapeutics, Inc.","filed_at":"2024-01-12T23:59:59+00:00","discovered_at":"2026-05-14T18:03:24.546114+00:00","generated_at":"2026-06-06T23:52:33.340496+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Arch Therapeutics dismisses Baker Tilly, appoints Weinberg & Company as auditor","bullets":["Audit committee dismissed Baker Tilly effective Jan 9, 2024; appointed Weinberg & Company.","Baker Tilly's reports for FY2022 and FY2021 included a going concern explanatory paragraph.","No disagreements or reportable events between the company and Baker Tilly in relevant periods.","Baker Tilly's letter to SEC regarding this change is filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-24-001286","json":"https://secwatch.observer/filing/0001437749-24-001286.json","markdown":"https://secwatch.observer/filing/0001437749-24-001286.md","text":"https://secwatch.observer/filing/0001437749-24-001286.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1537561/000143774924001286/0001437749-24-001286-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1537561/000143774924001286/arch20240109_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T23:52:33.340496+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":"08502b105fa95c34f4dbf132bd3dacf42f1c39db","claim":"Arch Therapeutics, Inc. engaged Weinberg & Company, P.A. as its auditor.","evidence_excerpt":"On January 9, 2024, the Audit Committee approved the appointment of Weinberg & Company, P.A. (“Weinberg”) as the Company’s new independent registered public accounting firm, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1537561/000143774924001286/0001437749-24-001286-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Weinberg & Company, P.A."}],"fact_type":"auditor_change"},{"claim_id":"7a4ac5e428416a7fa160d75670cf0f321eb450a0","claim":"Arch Therapeutics, Inc. dismissed Baker Tilly US, LLP as its auditor.","evidence_excerpt":"On January 9, 2024, the Audit Committee of the Board of Directors (the “Audit Committee”) of Arch Therapeutics, Inc. (the “Company”) dismissed Baker Tilly US, LLP (“Baker Tilly”) as the Company’s independent registered public accounting firm, effectively immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1537561/000143774924001286/0001437749-24-001286-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Baker Tilly US, LLP"},{"label":"Successor","value":"Weinberg & Company, P.A."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}