{"schema_version":"secwatch.filing_event.v1","accession":"0001816590-25-000042","form_type":"8-K","ticker":"CMPS","cik":"0001816590","company_name":"COMPASS Pathways plc","filed_at":"2025-04-16T23:59:59+00:00","discovered_at":"2026-05-14T18:02:49.847058+00:00","generated_at":"2026-05-23T13:37:49.769197+00:00","sec_items":["4.01","5.02","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Compass Pathways replaces PwC UK with PwC US as auditor; NEOs get change-in-control vesting acceleration","bullets":["PwC UK resigned at company's request; PwC US appointed independent auditor for FY2025 effective after Q1 2025 review.","No disagreements or reportable events with PwC UK for fiscal years 2024 and 2023.","Change driven by Compass Pathways' status as US domestic reporting company and growing US operations.","Employment agreements amended: full accelerated vesting of time-based equity awards if NEO terminated or resigns for good reason within 12 months post-change in control."],"urls":{"canonical":"https://secwatch.observer/filing/0001816590-25-000042","json":"https://secwatch.observer/filing/0001816590-25-000042.json","markdown":"https://secwatch.observer/filing/0001816590-25-000042.md","text":"https://secwatch.observer/filing/0001816590-25-000042.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1816590/000181659025000042/0001816590-25-000042-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1816590/000181659025000042/cmps-20250414.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-23T13:37:49.769197+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":"7f66481f480e5adb62a56523cc7a46894835962a","claim":"COMPASS Pathways plc engaged PricewaterhouseCoopers LLP, United States as its auditor.","evidence_excerpt":"appointed PricewaterhouseCoopers LLP, United States (“ PwC US ”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1816590/000181659025000042/0001816590-25-000042-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"PricewaterhouseCoopers LLP, United States"}],"fact_type":"auditor_change"},{"claim_id":"de09d2a7b470e3aa0c6c27ae689a7ac415c1f90d","claim":"PricewaterhouseCoopers LLP, United Kingdom resigned as auditor of COMPASS Pathways plc.","evidence_excerpt":"accepted notice of the resignation of PricewaterhouseCoopers LLP, United Kingdom (“ PwC UK ”) as the Company’s independent registered public accounting firm and (ii) appointed PricewaterhouseCoopers LLP, United States (“ PwC US ”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1816590/000181659025000042/0001816590-25-000042-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"PricewaterhouseCoopers LLP, United Kingdom"},{"label":"Successor","value":"PricewaterhouseCoopers LLP, United States"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}