{"schema_version":"secwatch.filing_event.v1","accession":"0001776197-23-000019","form_type":"8-K","ticker":null,"cik":"0001776197","company_name":"AKUMIN INC.","filed_at":"2023-08-10T23:59:59+00:00","discovered_at":"2026-05-14T18:03:35.186832+00:00","generated_at":"2026-06-11T18:36:44.662228+00:00","sec_items":["4.01","9.01"],"event_type":"regulatory","sentiment":"neutral","materiality_score":0.25,"calibrated_materiality_score":0.25,"confidence":"high","headline":"Akumin dismisses EY, appoints Deloitte as auditor effective Aug 9, 2023","bullets":["Dismissed EY as auditor effective Aug 9, 2023; no adverse opinions in prior fiscal years 2021-2022.","No disagreements or reportable events between Akumin and EY during the past two fiscal years.","Audit committee approved Deloitte as successor auditor for fiscal year ending Dec 31, 2023.","EY confirmed in a letter to the SEC it agrees with all statements regarding the dismissal."],"urls":{"canonical":"https://secwatch.observer/filing/0001776197-23-000019","json":"https://secwatch.observer/filing/0001776197-23-000019.json","markdown":"https://secwatch.observer/filing/0001776197-23-000019.md","text":"https://secwatch.observer/filing/0001776197-23-000019.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1776197/000177619723000019/0001776197-23-000019-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1776197/000177619723000019/aku-20230809.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-11T18:36:44.662228+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":"4c3c95dd3131284c90ad99a4164c188d57000e95","claim":"AKUMIN INC. dismissed Ernst & Young LLP as its auditor.","evidence_excerpt":"(the “Company”) dismissed Ernst & Young LLP (“EY”) as the Company’s independent registered public accounting firm. EY audited the Company’s financial statements for each of the past two fiscal years ended December 31, 2022 and 2021, and EY’s reports did not contain any adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles. During the Company’s two most recent fiscal years ended December 31, 2022 and 2021 and the subsequent interim periods through to the date of EY’s dismissal, there were no (i) “disagreements” within the meaning of Item 304(a)(1)(iv) of Regulation S-K between the Company and EY on any matters of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to the satisfaction of EY, would have caused EY to make reference to the subje","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1776197/000177619723000019/0001776197-23-000019-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Ernst & Young LLP"},{"label":"Successor","value":"Deloitte & Touche LLP"}],"fact_type":"auditor_change"},{"claim_id":"8acae76b26c36396695ce005bc022e6214d499f5","claim":"AKUMIN INC. engaged Deloitte & Touche LLP as its auditor.","evidence_excerpt":"The Audit Committee approved the appointment of Deloitte & Touche LLP (“Deloitte”) to be engaged as the Company’s new independent registered public accounting firm, effective as of August 9, 2023, for the fiscal year ending December 31, 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1776197/000177619723000019/0001776197-23-000019-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Deloitte & Touche LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}