{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-22-026761","form_type":"8-K","ticker":"PALI","cik":"0001357459","company_name":"PALISADE BIO, INC.","filed_at":"2022-09-26T23:59:59+00:00","discovered_at":"2026-05-14T18:03:55.501761+00:00","generated_at":"2026-06-23T07:24:58.980246+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Palisade Bio dismisses BDO as auditor, appoints Baker Tilly effective Sept 21, 2022","bullets":["Audit committee dismissed BDO USA, LLP on Sept 21, 2022; no disagreements during 2020-2021 or interim 2022.","Prior BDO audit reports contained a going-concern explanatory paragraph for 2020 and 2021.","Material weaknesses in internal controls over financial reporting noted for 2021 and 2020 (financial close and option valuation).","Baker Tilly US, LLP appointed as new independent registered public accounting firm for fiscal year 2022."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-22-026761","json":"https://secwatch.observer/filing/0001493152-22-026761.json","markdown":"https://secwatch.observer/filing/0001493152-22-026761.md","text":"https://secwatch.observer/filing/0001493152-22-026761.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1357459/000149315222026761/0001493152-22-026761-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1357459/000149315222026761/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-23T07:24:58.980246+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"}