{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-21-030449","form_type":"8-K","ticker":"NEPH","cik":"0001196298","company_name":"NEPHROS INC","filed_at":"2021-12-03T23:59:59+00:00","discovered_at":"2026-05-14T18:04:11.811237+00:00","generated_at":"2026-06-28T03:45:07.271895+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.15,"calibrated_materiality_score":0.15,"confidence":"high","headline":"Nephros changes auditor from MFA to Baker Tilly after firm combination","bullets":["MFA resigned as auditor on Dec 2, 2021; Audit Committee approved Baker Tilly as replacement.","No disagreements with MFA on accounting principles or audit scope during 2019, 2020, or interim period.","MFA's reports for fiscal years 2019 and 2020 contained no adverse opinion or qualification.","Company did not consult Baker Tilly before engagement on accounting or audit matters."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-21-030449","json":"https://secwatch.observer/filing/0001493152-21-030449.json","markdown":"https://secwatch.observer/filing/0001493152-21-030449.md","text":"https://secwatch.observer/filing/0001493152-21-030449.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1196298/000149315221030449/0001493152-21-030449-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1196298/000149315221030449/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-28T03:45:07.271895+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}