---
schema_version: "secwatch.filing_event.v1"
accession: "0001683168-23-006201"
form_type: "8-K"
ticker: "ACON"
cik: "0001635077"
company_name: "Aclarion, Inc."
filed_at: "2023-08-31T23:59:59+00:00"
generated_at: "2026-06-11T01:15:14.667436+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# Aclarion regains Nasdaq compliance after late 10-Q; auditor resigns, Haynie & Company appointed

## Summary
- Filed Q2 2023 Form 10-Q on Aug 25; Nasdaq confirmed compliance with Listing Rule 5250(c)(1) on Aug 28.
- CohnReznick resigned as auditor effective Aug 25; cited material weaknesses in internal control over financial reporting as of Mar 31 and Jun 30, 2023.
- Appointed Haynie & Company as new independent auditor on Aug 29, 2023, for fiscal year 2023.
- No disagreements with CohnReznick on accounting principles; resignation was not requested by the company.

## SEC filing metadata
- accession: 0001683168-23-006201
- form_type: 8-K
- ticker: ACON
- cik: 0001635077
- company_name: Aclarion, Inc.
- filed_at: 2023-08-31T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 3.01, 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1635077/000168316823006201/0001683168-23-006201-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1635077/000168316823006201/acon_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001683168-23-006201
- JSON: https://secwatch.observer/filing/0001683168-23-006201.json
- Plain text: https://secwatch.observer/filing/0001683168-23-006201.txt

## Key facts
- Auditor Changes
  CohnReznick LLP resigned as auditor of Aclarion, Inc..
  - Action: resignation
  - Auditor: CohnReznick LLP
  source text: of its decision to resign as the independent registered public accounting firm of the Company effective upon the filing of the Company’s Quarterly Report on Form 10-Q for the quarter ended June 30, 2023. Upon the filing of the Form 10-Q on August 25, 2023, CohnReznick resigned.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1635077/000168316823006201/0001683168-23-006201-index.htm
- Auditor Changes
  Aclarion, Inc. engaged Haynie & Company as its auditor.
  - Action: engagement
  - Auditor: Haynie & Company
  source text: On August 29, 2023, upon the approval of the Audit Committee, the Company engaged Haynie & Company 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/1635077/000168316823006201/0001683168-23-006201-index.htm
- Listing & Compliance Notices
  Aclarion, Inc. received a nasdaq compliance regained notice regarding late filing (rules 5250(c)(1), 12B-25).
  - Exchange: nasdaq
  - Notice: compliance regained
  - Deficiency: late filing
  - Rules: 5250(c)(1), 12B-25
  source text: received a notice from Nasdaq notifying the Company that because the Company remained delinquent in filing its Form 10-Q, the Company no longer complied with Nasdaq Listing Rule 5250(c)(1), which requires companies with securities listed on Nasdaq to timely file all required periodic reports with the SEC. The Company filed the Form 10-Q on August 25, 2023. On August 28, 2023, Nasdaq confirmed that the Company had regained compliance with Rule 5250(c)(1) and that this matter is now closed.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1635077/000168316823006201/0001683168-23-006201-index.htm

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