{"schema_version":"secwatch.filing_event.v1","accession":"0001683168-25-002725","form_type":"8-K","ticker":"PHIO","cik":"0001533040","company_name":"Phio Pharmaceuticals Corp.","filed_at":"2025-04-22T23:59:59+00:00","discovered_at":"2026-05-14T18:02:48.654247+00:00","generated_at":"2026-05-23T09:15:16.099270+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":"Phio Pharmaceuticals dismisses BDO and engages Grant Thornton as auditor","bullets":["Audit Committee dismissed BDO USA as independent auditor effective April 17, 2025.","Grant Thornton LLP appointed as new independent auditor for fiscal year ending Dec 31, 2025.","No disagreements or reportable events occurred during BDO's tenure through April 17, 2025.","BDO's reports for FY2024 and FY2023 included going-concern explanatory paragraphs."],"urls":{"canonical":"https://secwatch.observer/filing/0001683168-25-002725","json":"https://secwatch.observer/filing/0001683168-25-002725.json","markdown":"https://secwatch.observer/filing/0001683168-25-002725.md","text":"https://secwatch.observer/filing/0001683168-25-002725.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1533040/000168316825002725/0001683168-25-002725-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1533040/000168316825002725/phio_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-23T09:15:16.099270+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":"5a3853ab9c7d9ac7d66ee1a1341ba6814c1154e9","claim":"Phio Pharmaceuticals Corp. engaged Grant Thornton LLP as its auditor.","evidence_excerpt":"Also on April 17, 2025, the Audit Committee approved the engagement of Grant Thornton LLP (\"Grant Thornton\") as the Company's independent registered public accounting firm for the fiscal year ending December 31, 2025, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1533040/000168316825002725/0001683168-25-002725-index.htm","confidence":0.99,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Grant Thornton LLP"}],"fact_type":"auditor_change"},{"claim_id":"9026513dcf84a75714aa71fbff6ab1fe69119e0f","claim":"Phio Pharmaceuticals Corp. dismissed BDO USA, P.C. as its auditor.","evidence_excerpt":"on April 17, 2025, the Audit Committee approved the dismissal of BDO USA, P.C. (\"BDO\") as the Company's independent registered public accounting firm, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1533040/000168316825002725/0001683168-25-002725-index.htm","confidence":0.99,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BDO USA, P.C."},{"label":"Successor","value":"Grant Thornton LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}