---
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"
generated_at: "2026-05-16T03:49:17.599967+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.8
calibrated_materiality_score: 0.8
confidence: "high"
source: SEC EDGAR
---

# Accuray non-reliance on FY2025 and Q1 FY2026 financials over RPO footnote errors; no P&L impact

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: negative
- materiality_score: 0.8
- calibrated_materiality_score: 0.8
- confidence: high
- sec_items: 4.02
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001437749-26-003515
- JSON: https://secwatch.observer/filing/0001437749-26-003515.json
- Plain text: https://secwatch.observer/filing/0001437749-26-003515.txt

## Key facts
- Auditor Changes
  ACCURAY INC reported that prior financial statements should not be relied upon.
  - Action: non reliance
  - Auditor: Grant Thornton LLP
  source text: should no longer be relied upon due to errors related to disclosure of RPO described above.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1138723/000143774926003515/0001437749-26-003515-index.htm

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