{"schema_version":"secwatch.filing_event.v1","accession":"0001683168-23-001399","form_type":"8-K","ticker":"ACON","cik":"0001635077","company_name":"Aclarion, Inc.","filed_at":"2023-03-09T23:59:59+00:00","discovered_at":"2026-05-14T18:03:45.941590+00:00","generated_at":"2026-06-18T07:07:20.376944+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Aclarion auditor Daszkal Bolton resigns after combining with CohnReznick; expects to engage CohnReznick","bullets":["Auditor Daszkal Bolton LLP resigned March 8, 2023, after its business combination with CohnReznick LLP.","Company expects to engage CohnReznick as independent auditor for FY 2023, but engagement is not yet finalized.","No disagreements or reportable events occurred in prior two years; material weaknesses in internal control as of 2021 and 2020 were previously noted.","Audit reports for fiscal 2022 and 2021 contained a going-concern explanatory paragraph due to recurring losses and equity deficiency."],"urls":{"canonical":"https://secwatch.observer/filing/0001683168-23-001399","json":"https://secwatch.observer/filing/0001683168-23-001399.json","markdown":"https://secwatch.observer/filing/0001683168-23-001399.md","text":"https://secwatch.observer/filing/0001683168-23-001399.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1635077/000168316823001399/0001683168-23-001399-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1635077/000168316823001399/acon_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-18T07:07:20.376944+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":"cd1a157b272c083c41a065831fcd019606c8db42","claim":"Daszkal Bolton, LLP resigned as auditor of Aclarion, Inc..","evidence_excerpt":"On March 8, 2023, Aclarion, Inc. (“Aclarion” or the “Company”) was notified that Daszkal Bolton, LLP (“Daszkal”), Company’s independent registered public accounting firm, completed a business combination agreement with CohnReznick LLP (“CohnReznick”). As a result of this transaction, Daszkal is resigning its engagement with the Company immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1635077/000168316823001399/0001683168-23-001399-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Daszkal Bolton, LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}