---
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"
generated_at: "2026-06-28T03:45:07.271895+00:00"
event_type: "other"
sentiment: "neutral"
materiality_score: 0.15
calibrated_materiality_score: 0.15
confidence: "high"
source: SEC EDGAR
---

# Nephros changes auditor from MFA to Baker Tilly after firm combination

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other
- sentiment: neutral
- materiality_score: 0.15
- calibrated_materiality_score: 0.15
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-21-030449
- JSON: https://secwatch.observer/filing/0001493152-21-030449.json
- Plain text: https://secwatch.observer/filing/0001493152-21-030449.txt

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