---
schema_version: "secwatch.filing_event.v1"
accession: "0001683168-23-003408"
form_type: "8-K/A"
ticker: "ACON"
cik: "0001635077"
company_name: "Aclarion, Inc."
filed_at: "2023-05-15T23:59:59+00:00"
generated_at: "2026-06-15T01:14:26.333698+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# Aclarion replaces auditor Daszkal with CohnReznick; going concern and material weaknesses disclosed

## Summary
- Daszkal's reports for FY 2021 and 2022 included a going concern paragraph due to recurring losses and negative equity.
- Daszkal identified material weaknesses in internal control over financial reporting for both fiscal years.
- No disagreements or reportable events occurred between the company and Daszkal before its resignation.
- On May 15, 2023, the Audit Committee approved engagement of CohnReznick as independent auditor for FY 2023.

## SEC filing metadata
- accession: 0001683168-23-003408
- form_type: 8-K/A
- ticker: ACON
- cik: 0001635077
- company_name: Aclarion, Inc.
- filed_at: 2023-05-15T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.65
- calibrated_materiality_score: 0.65
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1635077/000168316823003408/0001683168-23-003408-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1635077/000168316823003408/acon_8ka1.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001683168-23-003408
- JSON: https://secwatch.observer/filing/0001683168-23-003408.json
- Plain text: https://secwatch.observer/filing/0001683168-23-003408.txt

## Key facts
- Auditor Changes
  Daszkal resigned as auditor of Aclarion, Inc..
  - Action: resignation
  - Auditor: Daszkal
  source text: On May 11, 2023, Daszkal affirmed to the Company that it had resigned as the Company’s independent registered accounting firm.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1635077/000168316823003408/0001683168-23-003408-index.htm
- Auditor Changes
  Aclarion, Inc. engaged CohnReznick as its auditor.
  - Action: engagement
  - Auditor: CohnReznick
  source text: On May 15, 2023, upon the approval of the Audit Committee, the Company engaged CohnReznick as the Company’s new independent registered public accounting firm for the Company’s fiscal year ending December 31, 2023 and interim periods.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1635077/000168316823003408/0001683168-23-003408-index.htm

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