{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-24-051091","form_type":"8-K","ticker":"MIRA","cik":"0001904286","company_name":"MIRA PHARMACEUTICALS, INC.","filed_at":"2024-12-20T23:59:59+00:00","discovered_at":"2026-05-14T18:03:10.319598+00:00","generated_at":"2026-05-29T00:33:56.172084+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"MIRA Pharmaceuticals replaces auditor Cherry Bekaert with Salberg; material weaknesses cited","bullets":["Cherry Bekaert resigned as auditor effective Dec 16, 2024; no disagreements but noted material weaknesses in internal controls for 2022 and 2023.","Salberg & Company P.A. engaged as new independent auditor for fiscal year ending Dec 31, 2024, effective Dec 18.","Cherry Bekaert's prior reports included a going concern explanatory paragraph.","No disagreements or reportable events other than the material weaknesses."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-24-051091","json":"https://secwatch.observer/filing/0001493152-24-051091.json","markdown":"https://secwatch.observer/filing/0001493152-24-051091.md","text":"https://secwatch.observer/filing/0001493152-24-051091.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1904286/000149315224051091/0001493152-24-051091-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1904286/000149315224051091/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-29T00:33:56.172084+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":"1b2b07e786fcfbb312b5642c958a1698e6af6ef2","claim":"MIRA PHARMACEUTICALS, INC. engaged Salberg & Company P.A. as its auditor.","evidence_excerpt":"On December 18 th , 2024, the Company engaged Salberg & Company P.A. (“Salberg”) as its new independent registered public accountant for the fiscal year ending December 31, 2024.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1904286/000149315224051091/0001493152-24-051091-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Salberg & Company P.A."}],"fact_type":"auditor_change"},{"claim_id":"5ddef9557ce65fe571d178cd39a2617be7a5642b","claim":"Cherry Bekaert LLP resigned as auditor of MIRA PHARMACEUTICALS, INC..","evidence_excerpt":"By letter dated December 16, 2024, Cherry Bekaert LLP (“Cherry Bekaert”) notified the Audit Committee of the Board of Directors (the “Audit Committee”) of MIRA Pharmaceuticals, Inc’s (the “Company”) of its resignation as the Company’s independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1904286/000149315224051091/0001493152-24-051091-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Cherry Bekaert LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}