{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-26-000099","form_type":"8-K","ticker":"AMS","cik":"0000744825","company_name":"AMERICAN SHARED HOSPITAL SERVICES","filed_at":"2026-01-02T23:59:59+00:00","discovered_at":"2026-05-14T18:02:37.633105+00:00","generated_at":"2026-05-16T11:52:05.617071+00:00","sec_items":["4.02","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"American Shared Hospital Services will restate Q3 2025 10-Q due to debt classification error","bullets":["Audit committee concluded unaudited Sept 30, 2025 balance sheet misclassified $8.6M in debt as long-term; should be current liabilities.","Error arose after Fifth Third default notice for failing to maintain $5M unrestricted cash minimum; cross-default under DFC loan.","Restatement will reclassify $7.95M (Fifth Third) and $0.65M (DFC) debt; no effect on revenue, net loss, or cash flows.","Company is seeking waiver/amendment from Fifth Third; no acceleration of obligations yet."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-26-000099","json":"https://secwatch.observer/filing/0001437749-26-000099.json","markdown":"https://secwatch.observer/filing/0001437749-26-000099.md","text":"https://secwatch.observer/filing/0001437749-26-000099.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/744825/000143774926000099/0001437749-26-000099-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/744825/000143774926000099/asha20251230_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T11:52:05.617071+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":"b164e792d8a7d63a3ab54c3f19aadc0323a5d607","claim":"AMERICAN SHARED HOSPITAL SERVICES reported that prior financial statements should not be relied upon.","evidence_excerpt":"On December 27, 2025, the Audit Committee of the Board of Directors of American Shared Hospital Services (the “ Company ”) concluded, after discussions with management and Baker Tilly US, LLP, the Company’s independent registered public accounting firm, that the Company’s unaudited condensed balance sheet that was part of the Company’s financial statements as of September 30, 2025 (the “ Previous Financial Statements ”), included in the Company’s Quarterly Report on Form 10-Q for the quarter ended September 30, 2025, filed with the Securities and Exchange Commission (the “ SEC ”) on November 14, 2025 (the “ Q3 2025 Quarterly Report ”), should no longer be relied upon as it relates to the classification of the Company’s indebtedness as of September 30, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/744825/000143774926000099/0001437749-26-000099-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001493152-26-026772","ticker":"IVF","company_name":"INVO Fertility, Inc.","filed_at":"2026-06-02T12:30:27+00:00","headline":"INVO Fertility restates 2025 Q1-Q3 financials; non-reliance due to accounting errors","event_type":"other_material","sec_items":["4.02","9.01"],"materiality_score":0.75,"calibrated_materiality_score":0.75,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-026772","json":"https://secwatch.observer/filing/0001493152-26-026772.json","markdown":"https://secwatch.observer/filing/0001493152-26-026772.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1417926/000149315226026772/0001493152-26-026772-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1417926/000149315226026772/form8-k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On December 27, 2025, the Audit Committee of the Board of Directors of American Shared Hospital Services (the “ Company ”) concluded, after discussions with management and Baker Tilly US, LLP, the Company’s independent registered public accounting firm, that the Company’s unaudited condensed balance sheet that was part of the Company’s financial statements as of September 30, 2025 (the “ Previous Financial Statements ”), included in the Company’s Quarterly Report on Form 10-Q for the quarter ended September 30, 2025, filed with the Securities and Exchange Commission (the “ SEC ”) on November 14, 2025 (the “ Q3 2025 Quarterly Report ”), should no longer be relied upon as it relates to the classification of the Company’s indebtedness as of September 30, 2025.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/744825/000143774926000099/0001437749-26-000099-index.htm","comparable_excerpt":"On June 1, 2026, the audit committee of the Company, after considering the recommendations of management, concluded that the Company’s previously issued unaudited consolidated financial statements contained within its (i) Quarterly Report on Form 10-Q as of March 31, 2025 and for the three months then ended, filed with the Securities and Exchange Commission (“SEC”) on May 20, 2025, (ii) Quarterly Report on Form 10-Q as of June 30, 2025 and for the three and six months then ended, filed with the SEC on August 14, 2025, and (iii) Quarterly Report on Form 10-Q as of September 30, 2025 and for the three and nine months then ended, filed with the SEC on November 17, 2025 should no longer be relied due the 2025 Financial Statement Errors.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1417926/000149315226026772/0001493152-26-026772-index.htm"}},{"accession":"0001477932-26-003440","ticker":"GWLL","company_name":"GOLDENWELL BIOTECH, INC.","filed_at":"2026-05-27T00:17:04+00:00","headline":"Goldenwell Biotech to restate three quarterly reports over $9,840 legal fee timing errors","event_type":"other_material","sec_items":["4.02","9.01"],"materiality_score":0.55,"calibrated_materiality_score":0.55,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-26-003440","json":"https://secwatch.observer/filing/0001477932-26-003440.json","markdown":"https://secwatch.observer/filing/0001477932-26-003440.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1800373/000147793226003440/0001477932-26-003440-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1800373/000147793226003440/gdwl_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On December 27, 2025, the Audit Committee of the Board of Directors of American Shared Hospital Services (the “ Company ”) concluded, after discussions with management and Baker Tilly US, LLP, the Company’s independent registered public accounting firm, that the Company’s unaudited condensed balance sheet that was part of the Company’s financial statements as of September 30, 2025 (the “ Previous Financial Statements ”), included in the Company’s Quarterly Report on Form 10-Q for the quarter ended September 30, 2025, filed with the Securities and Exchange Commission (the “ SEC ”) on November 14, 2025 (the “ Q3 2025 Quarterly Report ”), should no longer be relied upon as it relates to the classification of the Company’s indebtedness as of September 30, 2025.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/744825/000143774926000099/0001437749-26-000099-index.htm","comparable_excerpt":"the Company’s independent registered public accounting firm, Michael Gillsepie & Associates, PLLC (“Gillespie & Associates”), notified the Company that the Company did not follow US GAAP because an invoice dated September 23, 2025, from the Company’s legal counsel in the amount of $9,840 to the Company, which covered legal services rendered to the Company between May 21, 2024 and September 23, 2025, should have been recorded in the fiscal quarters when services were performed","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1800373/000147793226003440/0001477932-26-003440-index.htm"}},{"accession":"0001213900-26-060600","ticker":"NMTC","company_name":"NEUROONE MEDICAL TECHNOLOGIES Corp","filed_at":"2026-05-22T20:30:28+00:00","headline":"NeuroOne restates Q1 FY2026 results due to revenue recognition error; reaffirms FY2026 guidance","event_type":"other_material","sec_items":["4.02","7.01","9.01"],"materiality_score":0.65,"calibrated_materiality_score":0.65,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-060600","json":"https://secwatch.observer/filing/0001213900-26-060600.json","markdown":"https://secwatch.observer/filing/0001213900-26-060600.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1500198/000121390026060600/0001213900-26-060600-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1500198/000121390026060600/ea0291925-8k_neuroone.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On December 27, 2025, the Audit Committee of the Board of Directors of American Shared Hospital Services (the “ Company ”) concluded, after discussions with management and Baker Tilly US, LLP, the Company’s independent registered public accounting firm, that the Company’s unaudited condensed balance sheet that was part of the Company’s financial statements as of September 30, 2025 (the “ Previous Financial Statements ”), included in the Company’s Quarterly Report on Form 10-Q for the quarter ended September 30, 2025, filed with the Securities and Exchange Commission (the “ SEC ”) on November 14, 2025 (the “ Q3 2025 Quarterly Report ”), should no longer be relied upon as it relates to the classification of the Company’s indebtedness as of September 30, 2025.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/744825/000143774926000099/0001437749-26-000099-index.htm","comparable_excerpt":"On May 21, 2026, the Audit Committee (the “Audit Committee”) of the Board of Directors of NeuroOne Medical Technologies Corporation (the “Company”), after discussion with management, determined that the Company’s previously issued interim financial statements included in the Company’s Quarterly Report on Form 10-Q for the quarter ended March 31, 2026, filed on May 12, 2026 (the “Previous Filing”), should no longer be relied upon and should be restated because of accounting errors relating to revenue recognition.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1500198/000121390026060600/0001213900-26-060600-index.htm"}},{"accession":"0001104659-26-062784","ticker":"CGC","company_name":"Canopy Growth Corp","filed_at":"2026-05-15T21:06:38+00:00","headline":"Canopy Growth restates FY2024-2025 financials due to warrant classification error; Q4/FY2026 results delayed to June 15","event_type":"other_material","sec_items":["4.02","7.01","9.01"],"materiality_score":0.75,"calibrated_materiality_score":0.75,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-062784","json":"https://secwatch.observer/filing/0001104659-26-062784.json","markdown":"https://secwatch.observer/filing/0001104659-26-062784.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1737927/000110465926062784/0001104659-26-062784-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1737927/000110465926062784/tm2614742d1_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On December 27, 2025, the Audit Committee of the Board of Directors of American Shared Hospital Services (the “ Company ”) concluded, after discussions with management and Baker Tilly US, LLP, the Company’s independent registered public accounting firm, that the Company’s unaudited condensed balance sheet that was part of the Company’s financial statements as of September 30, 2025 (the “ Previous Financial Statements ”), included in the Company’s Quarterly Report on Form 10-Q for the quarter ended September 30, 2025, filed with the Securities and Exchange Commission (the “ SEC ”) on November 14, 2025 (the “ Q3 2025 Quarterly Report ”), should no longer be relied upon as it relates to the classification of the Company’s indebtedness as of September 30, 2025.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/744825/000143774926000099/0001437749-26-000099-index.htm","comparable_excerpt":"the audit committee of the board of directors of the Company (the “Audit Committee”) was made aware of and, after discussion with senior management of the Company, concluded that the Company’s previously issued (i) audited consolidated financial statements for the fiscal year ended March 31, 2024, included in the Company’s Annual Report on Form 10-K for such fiscal year (the “2024 10-K”), (ii) audited consolidated financial statements for the fiscal year ended March 31, 2025, included in the Company’s Annual Report on Form 10-K for such fiscal year (the “2025 10-K”) and (iii) unaudited consolidated financial statements for the quarterly periods ended September 30, 2023, December 31, 2023, June 30, 2024, September 30, 2024, December 31, 2024, June 30, 2025, September 30, 2025, and December 31, 2025, included in the Company’s Quarterly Reports on Form 10-Q for such quarterly periods (collectively, the “Prior Financial Statements”), should no longer be relied upon","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1737927/000110465926062784/0001104659-26-062784-index.htm"}},{"accession":"0001079973-26-000518","ticker":null,"company_name":"PREAXIA HEALTH CARE PAYMENT SYSTEMS INC.","filed_at":"2026-04-21T23:59:59+00:00","headline":"PreAxia restates Aug 31, 2025 financials; stock award errors, material weakness","event_type":"other_material","sec_items":["4.02","9.01"],"materiality_score":0.7,"calibrated_materiality_score":0.7,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02, 9.01","same event type: 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Quarterly Report on Form 10-Q for the quarter ended September 30, 2025, filed with the Securities and Exchange Commission (the “ SEC ”) on November 14, 2025 (the “ Q3 2025 Quarterly Report ”), should no longer be relied upon as it relates to the classification of the Company’s indebtedness as of September 30, 2025.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/744825/000143774926000099/0001437749-26-000099-index.htm","comparable_excerpt":"On April 9, 2026, the management of PreAxia Health care Payment Systems Inc., a Nevada corporation (the “Company”), identified material errors in the previously released financial statements for the three months ended August 31, 2025 (the “Non-Reliance Period”) and concluded that such financial statements should no longer be relied 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materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0000911147-26-000031","json":"https://secwatch.observer/filing/0000911147-26-000031.json","markdown":"https://secwatch.observer/filing/0000911147-26-000031.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/911147/000091114726000031/0000911147-26-000031-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/911147/000091114726000031/cnty-20260522x8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On December 27, 2025, the Audit Committee of the Board of Directors of American Shared Hospital Services (the “ Company ”) concluded, after discussions with management and Baker Tilly US, LLP, the Company’s independent registered public accounting firm, that the Company’s unaudited condensed balance sheet that was part of the Company’s financial statements as of September 30, 2025 (the “ Previous Financial Statements ”), included in the Company’s Quarterly Report on Form 10-Q for the quarter ended September 30, 2025, filed with the Securities and Exchange Commission (the “ SEC ”) on November 14, 2025 (the “ Q3 2025 Quarterly Report ”), should no longer be relied upon as it relates to the classification of the Company’s indebtedness as of September 30, 2025.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/744825/000143774926000099/0001437749-26-000099-index.htm","comparable_excerpt":"(b) Engagement of Independent Registered Public Accounting Firm On May 22, 2026, the Audit Committee appointed Ernst & Young LLP (“EY”) as our independent registered public accounting firm to audit our consolidated financial statements for the fiscal year ending December 31, 2026.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/911147/000091114726000031/0000911147-26-000031-index.htm"}},{"accession":"0001628280-26-038540","ticker":"SVCO","company_name":"Silvaco Group, Inc.","filed_at":"2026-05-27T21:25:17+00:00","headline":"Silvaco dismisses Baker Tilly, appoints KPMG as independent auditor","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: auditor_change","same SEC item: 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-038540","json":"https://secwatch.observer/filing/0001628280-26-038540.json","markdown":"https://secwatch.observer/filing/0001628280-26-038540.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1943289/000162828026038540/0001628280-26-038540-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1943289/000162828026038540/svco-20260521.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On December 27, 2025, the Audit Committee of the Board of Directors of American Shared Hospital Services (the “ Company ”) concluded, after discussions with management and Baker Tilly US, LLP, the Company’s independent registered public accounting firm, that the Company’s unaudited condensed balance sheet that was part of the Company’s financial statements as of September 30, 2025 (the “ Previous Financial Statements ”), included in the Company’s Quarterly Report on Form 10-Q for the quarter ended September 30, 2025, filed with the Securities and Exchange Commission (the “ SEC ”) on November 14, 2025 (the “ Q3 2025 Quarterly Report ”), should no longer be relied upon as it relates to the classification of the Company’s indebtedness as of September 30, 2025.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/744825/000143774926000099/0001437749-26-000099-index.htm","comparable_excerpt":"on May 27, 2026, KPMG LLP (“KPMG”) was engaged as the Company’s independent registered public accounting firm","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1943289/000162828026038540/0001628280-26-038540-index.htm"}},{"accession":"0001193125-26-242009","ticker":"ALUR","company_name":"ALLURION TECHNOLOGIES, INC.","filed_at":"2026-05-27T20:35:50+00:00","headline":"Allurion Technologies dismisses Deloitte & Touche, appoints CBIZ; discloses material weaknesses","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.7,"calibrated_materiality_score":0.7,"match_reasons":["same fact type: auditor_change","same SEC item: 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-242009","json":"https://secwatch.observer/filing/0001193125-26-242009.json","markdown":"https://secwatch.observer/filing/0001193125-26-242009.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1964979/000119312526242009/0001193125-26-242009-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1964979/000119312526242009/alur-20260520.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On December 27, 2025, the Audit Committee of the Board of Directors of American Shared Hospital Services (the “ Company ”) concluded, after discussions with management and Baker Tilly US, LLP, the Company’s independent registered public accounting firm, that the Company’s unaudited condensed balance sheet that was part of the Company’s financial statements as of September 30, 2025 (the “ Previous Financial Statements ”), included in the Company’s Quarterly Report on Form 10-Q for the quarter ended September 30, 2025, filed with the Securities and Exchange Commission (the “ SEC ”) on November 14, 2025 (the “ Q3 2025 Quarterly Report ”), should no longer be relied upon as it relates to the classification of the Company’s indebtedness as of September 30, 2025.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/744825/000143774926000099/0001437749-26-000099-index.htm","comparable_excerpt":"On May 22, 2026 (the “Effective Date”), Deloitte was dismissed as our independent registered public accounting firm.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1964979/000119312526242009/0001193125-26-242009-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}