{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-23-037561","form_type":"8-K","ticker":"ABEO","cik":"0000318306","company_name":"ABEONA THERAPEUTICS INC.","filed_at":"2023-10-18T23:59:59+00:00","discovered_at":"2026-05-14T18:03:31.630841+00:00","generated_at":"2026-06-09T22:04:15.620021+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Abeona Therapeutics dismisses Whitley Penn, appoints Deloitte as auditor effective Oct 17, 2023","bullets":["Deloitte & Touche LLP engaged as independent registered public accounting firm for FY 2023.","Whitley Penn LLP dismissed as auditor effective October 16, 2023, with no disagreements or reportable events.","Whitley Penn's reports on 2022 and 2021 financials were unqualified and not modified."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-23-037561","json":"https://secwatch.observer/filing/0001493152-23-037561.json","markdown":"https://secwatch.observer/filing/0001493152-23-037561.md","text":"https://secwatch.observer/filing/0001493152-23-037561.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/318306/000149315223037561/0001493152-23-037561-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/318306/000149315223037561/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-09T22:04:15.620021+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":[{"claim_id":"350a2c2d5c48aa232711fa1668a52ceda102cd55","claim":"ABEONA THERAPEUTICS INC. engaged Deloitte & Touche LLP as its auditor.","evidence_excerpt":"On October 17, 2023, the Audit Committee (the \"Committee\") of the Board of Directors of Abeona Therapeutics, Inc. (\"we,\" \"our,\" \"us,\" or the \"Company\") approved the engagement of Deloitte & Touche LLP (\"Deloitte\"), to serve as our independent registered public accounting firm for the fiscal year ending December 31, 2023 with such appointment to be effective as of October 17, 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/318306/000149315223037561/0001493152-23-037561-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Deloitte & Touche LLP"}],"fact_type":"auditor_change"},{"claim_id":"4f9ce64344955caa07c93b66d75e5bc7870bd945","claim":"ABEONA THERAPEUTICS INC. dismissed Whitley Penn LLP as its auditor.","evidence_excerpt":"On October 16, 2023, Whitley Penn LLP (\"Whitley Penn\") was informed that the Committee approved Whitley Penn’s dismissal as the Company’s independent registered public accounting firm with such dismissal to be effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/318306/000149315223037561/0001493152-23-037561-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Whitley Penn LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}