{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-26-003515","form_type":"8-K","ticker":"ARAY","cik":"0001138723","company_name":"ACCURAY INC","filed_at":"2026-02-09T23:59:59+00:00","discovered_at":"2026-05-14T18:02:34.608417+00:00","generated_at":"2026-05-16T03:49:17.599967+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Accuray non-reliance on FY2025 and Q1 FY2026 financials over RPO footnote errors; no P&L impact","bullets":["Audit committee concluded audited FY2025 10-K and interim 10-Qs for FY2025 and Q1 FY2026 should no longer be relied upon due to RPO disclosure errors.","Errors isolated to the RPO footnote; no impact on balance sheets, income statements, or cash flows.","Material weaknesses identified in internal controls over financial reporting and disclosure controls; remediation plan underway.","Amended filings (10-K/A, 10-Q/A) to be filed; Q2 report expected within Rule 12b-25 extension period.","Errors caused by incorrect inclusion of open system/upgrade sales orders as RPO; methodology is being reassessed."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-26-003515","json":"https://secwatch.observer/filing/0001437749-26-003515.json","markdown":"https://secwatch.observer/filing/0001437749-26-003515.md","text":"https://secwatch.observer/filing/0001437749-26-003515.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1138723/000143774926003515/0001437749-26-003515-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1138723/000143774926003515/aray20260208_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T03:49:17.599967+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":"e4b3829e637dd3769a28b7a5d1c4551b38b77df2","claim":"ACCURAY INC reported that prior financial statements should not be relied upon.","evidence_excerpt":"should no longer be relied upon due to errors related to disclosure of RPO described above.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1138723/000143774926003515/0001437749-26-003515-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"non reliance"},{"label":"Auditor","value":"Grant Thornton LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}