---
schema_version: "secwatch.filing_event.v1"
accession: "0001683168-23-003477"
form_type: "8-K"
ticker: "ACON"
cik: "0001635077"
company_name: "Aclarion, Inc."
filed_at: "2023-05-16T23:59:59+00:00"
generated_at: "2026-06-14T23:45:36.975027+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Aclarion restates FY2022 financials; net loss revised from $7.6M to $7.2M

## Summary
- Audit committee concludes 2022 audited financials should no longer be relied upon due to bonus accrual and RSU misclassification errors.
- Correction reduces compensation expense and liability by ~$384,000; RSU errors reduce asset/liability by ~$345,000 and reclass $54,000 credit.
- Net loss for FY2022 originally reported as $7.6M will be restated to approximately $7.2M.
- Q1 2023 10-Q filing delayed; company filed Form 12b-25 citing errors discovered by new auditor CohnReznick.
- Errors do not affect cash position, cash flow, revenues, or liquidity.

## SEC filing metadata
- accession: 0001683168-23-003477
- form_type: 8-K
- ticker: ACON
- cik: 0001635077
- company_name: Aclarion, Inc.
- filed_at: 2023-05-16T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 2.02, 4.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1635077/000168316823003477/0001683168-23-003477-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1635077/000168316823003477/acon_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001683168-23-003477
- JSON: https://secwatch.observer/filing/0001683168-23-003477.json
- Plain text: https://secwatch.observer/filing/0001683168-23-003477.txt

## Key facts
- Auditor Changes
  Aclarion, Inc. reported that prior financial statements should not be relied upon.
  - Action: non reliance
  - Auditor: CohnReznick LLP
  source text: On May 15, 2023, the Audit Committee, of Aclarion, Inc. (the “Company”), after consultation with the Company’s management and CohnReznick LLP (“CohnReznick”), concluded that the Company’s previously issued audited financial statements for the year ended December 31, 2022 (the “Non-Reliance Period”), included in the Company’s Annual Report on Form 10-K, filed with the Securities and Exchange Commission (the “SEC”) on February 27, 2023, should no longer be relied upon and should be restated
  evidence_url: https://www.sec.gov/Archives/edgar/data/1635077/000168316823003477/0001683168-23-003477-index.htm

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