{"schema_version":"secwatch.filing_event.v1","accession":"0001730463-24-000045","form_type":"8-K","ticker":"AUTL","cik":"0001730463","company_name":"Autolus Therapeutics plc","filed_at":"2024-03-21T23:59:59+00:00","discovered_at":"2026-05-14T18:03:25.292285+00:00","generated_at":"2026-06-04T09:59:24.301255+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Autolus restates 2021-2022 financials on R&D tax credit classification error","bullets":["Error: UK SME R&D tax credits previously classified as income tax benefit should reduce R&D expense instead.","Audit committee concluded non-reliance on FY2021 and FY2022 annual and interim financial statements on March 15, 2024.","Restatement reduces income tax benefit by $24.6M (2022) and $24.0M (2021), with offsetting cuts to R&D expense; net loss unchanged.","Company will correct error in upcoming 10-K for FY2023; no prior filings will be amended."],"urls":{"canonical":"https://secwatch.observer/filing/0001730463-24-000045","json":"https://secwatch.observer/filing/0001730463-24-000045.json","markdown":"https://secwatch.observer/filing/0001730463-24-000045.md","text":"https://secwatch.observer/filing/0001730463-24-000045.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1730463/000173046324000045/0001730463-24-000045-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1730463/000173046324000045/autl-20240321.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-04T09:59:24.301255+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":"fd058635e3991878546a493de1952b91a2bf141d","claim":"Autolus Therapeutics plc reported that prior financial statements should not be relied upon.","evidence_excerpt":"On March 15, 2024, the Audit Committee of the Company’s Board of Directors, upon the recommendation of the Company's management, and after discussion with the Company's independent registered public accounting firm, Ernst & Young LLP, concluded that the Company’s audited consolidated financial statements for the years ended December 31, 2022 and 2021, and the consolidated statements of operations for the quarterly periods in those years, as presented in the Company’s reports previously filed with the Securities and Exchange Commission (the “ SEC ”), should no longer be relied upon as a result of the foregoing error.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1730463/000173046324000045/0001730463-24-000045-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"non reliance"},{"label":"Auditor","value":"Ernst & Young LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}