secwatch.observer — SEC 8-K summary
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Issuer:     ORAGENICS INC (OGEN)
CIK:        0001174940
Form:       8-K
Filed at:   2023-08-18T23:59:59+00:00
Accession:  0001493152-23-029443
Event type: other_material
Sentiment:  negative
Materiality: 0.60
Item codes: 4.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

Oragenics dismisses auditor MHM, engages Cherry Bekaert; prior reports had going concern, material weakness.
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- Audit committee dismissed Mayer Hoffman McCann (MHM) effective Aug 18, 2023 and appointed Cherry Bekaert as independent auditor for FY 2023.
- MHM's audit reports for FY 2022 and 2021 included a going-concern explanatory paragraph due to recurring operating losses and negative cash flows.
- Material weakness in internal control over R&D contracts led to restatements of interim financials for Q1, Q2, and Q3 2022; those amendments were filed April 14, 2023.
- No disagreements or reportable events occurred between Oragenics and MHM beyond the disclosed material weakness.
- Company has not consulted Cherry Bekaert on any accounting or auditing matters prior to engagement.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1174940/000149315223029443/0001493152-23-029443-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1174940/000149315223029443/form8-k.htm
  HTML page:      https://secwatch.observer/filing/0001493152-23-029443

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