---
schema_version: "secwatch.filing_event.v1"
accession: "0001493152-24-039578"
form_type: "8-K"
ticker: "PRPH"
cik: "0000868278"
company_name: "ProPhase Labs, Inc."
filed_at: "2024-10-04T23:59:59+00:00"
generated_at: "2026-05-30T21:02:17.118365+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# ProPhase Labs auditor Morison Cogen resigns due to exit from PCAOB audit business

## Summary
- Morison Cogen resigned as independent auditor effective September 30, 2024, because it decided to exit the PCAOB audit market.
- No disagreements with Morison on accounting principles, financial disclosure, or audit scope during 2022, 2023, and through resignation.
- Prior adverse opinion on internal control over financial reporting in 2023 10-K and material weaknesses disclosed in 2024 quarterly reports.
- Company expects to announce engagement of a new independent registered public accounting firm in the near future.

## SEC filing metadata
- accession: 0001493152-24-039578
- form_type: 8-K
- ticker: PRPH
- cik: 0000868278
- company_name: ProPhase Labs, Inc.
- filed_at: 2024-10-04T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/868278/000149315224039578/0001493152-24-039578-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/868278/000149315224039578/form8-k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-24-039578
- JSON: https://secwatch.observer/filing/0001493152-24-039578.json
- Plain text: https://secwatch.observer/filing/0001493152-24-039578.txt

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