{"schema_version":"secwatch.filing_event.v1","accession":"0001599901-25-000091","form_type":"8-K","ticker":null,"cik":"0001599901","company_name":"Avidity Biosciences, Inc.","filed_at":"2025-04-29T23:59:59+00:00","discovered_at":"2026-05-14T18:02:48.960388+00:00","generated_at":"2026-05-23T03:49:56.171166+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"Avidity Biosciences appoints Deloitte as auditor; dismisses BDO effective after Q1 2025 filing","bullets":["Deloitte & Touche appointed as independent registered public accounting firm for FY2025, effective after Q1 2025 10-Q filing.","BDO dismissed on April 25, 2025; its 2023-2024 audit opinions were unqualified with no disagreements.","2023 material weakness in ITGC segregation of duties was fully remediated and BDO issued unqualified opinion on 2024 ICFR.","Company did not consult Deloitte on any accounting or audit matters prior to appointment."],"urls":{"canonical":"https://secwatch.observer/filing/0001599901-25-000091","json":"https://secwatch.observer/filing/0001599901-25-000091.json","markdown":"https://secwatch.observer/filing/0001599901-25-000091.md","text":"https://secwatch.observer/filing/0001599901-25-000091.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1599901/000159990125000091/0001599901-25-000091-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1599901/000159990125000091/rna-20250425.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-23T03:49:56.171166+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":"009403362d32a17ae3468e117466d1faee65f9c0","claim":"Avidity Biosciences, Inc. dismissed BDO USA, P.C. as its auditor.","evidence_excerpt":"the Audit Committee approved the dismissal of BDO USA, P.C. (\"BDO\") on April 25, 2025 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/1599901/000159990125000091/0001599901-25-000091-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BDO USA, P.C."},{"label":"Successor","value":"Deloitte & Touche LLP"}],"fact_type":"auditor_change"},{"claim_id":"3fdf7894c83017be85e51f9d91bbb0f4dbef6472","claim":"Avidity Biosciences, Inc. engaged Deloitte & Touche LLP as its auditor.","evidence_excerpt":"the Audit Committee approved the appointment of Deloitte & Touche LLP (\"Deloitte\") as the Company's independent registered public accounting firm for the year ending December 31, 2025","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1599901/000159990125000091/0001599901-25-000091-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Deloitte & Touche LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}