Business Context and Reporting Period
This Form 8-K is a current report filed by CalciMedica, Inc. on June 3, 2025. The filing addresses a change in the Company's independent registered public accounting firm. CalciMedica is incorporated in Delaware and its common stock trades on The Nasdaq Capital Market under the symbol "CALC".
Key Financial Metrics
This filing does not contain financial performance data such as revenue, profit, cash flow, margins, debt, or liquidity metrics. The document is strictly administrative regarding the change of auditors.
Material Changes
- Accountant Merger and Resignation: On June 3, 2025, Moss Adams LLP, the Company's independent registered public accounting firm, merged with Baker Tilly US, LLP. Consequently, Moss Adams LLP resigned as the Company's auditor.
- Successor Appointment: The Audit Committee of the Board of Directors approved the appointment of Baker Tilly US, LLP as the successor independent registered public accounting firm, effective June 3, 2025.
- Audit History: The audit report by Moss Adams LLP for the year ended December 31, 2024, did not contain an adverse opinion, disclaimer, or qualification regarding uncertainty, scope, or accounting principles.
- No Disagreements: There were no disagreements with Moss Adams LLP regarding accounting principles, practices, financial statement disclosures, or auditing scope/procedures during the years ended December 31, 2024 and 2023, or the interim period through June 3, 2025.
- No Reportable Events: No reportable events requiring disclosure under Item 304(a)(1)(v) of Regulation S-K occurred during the specified periods.
Guidance, Outlook, and Risks
The filing contains no management guidance, financial outlook, or discussion of new risks or contingencies. It confirms that the Company did not consult with Baker Tilly regarding accounting principles or potential audit opinions prior to the appointment. A letter from Moss Adams LLP confirming the absence of disagreements was filed as Exhibit 16.1.
Investor Verification Checklist
- Verify the effective date of the auditor transition (June 3, 2025) and the identity of the new firm (Baker Tilly US, LLP).
- Review Exhibit 16.1 (Letter from Moss Adams LLP) to confirm the auditor's concurrence with the Company's statements regarding the lack of disagreements.
- Confirm that the prior audit opinion for the fiscal year ended December 31, 2024, was unqualified.
- Note that this filing does not provide updated financial results; refer to the most recent 10-K or 10-Q for financial metrics.