Business Context and Reporting Period
This Form 8-K is filed by Eyenovia, Inc. (trading symbol: EYEN) on May 2, 2025. The filing reports a change in the company's independent registered public accounting firm. Note: The request metadata references "HYPERION DEFI, INC.", but the filing text explicitly identifies the registrant as Eyenovia, Inc.
Key Financial Metrics
This filing does not contain specific financial performance data such as revenue, profit, cash flow, margins, debt, or liquidity figures. The document focuses solely on the transition of the external auditor.
Material Changes
- Accountant Change: Marcum LLP resigned as the independent registered public accounting firm effective May 2, 2025, following the acquisition of Marcum's attest business by CBIZ CPAs P.C. on November 1, 2024.
- New Engagement: CBIZ CPAs P.C. was engaged as the new independent registered public accounting firm for the fiscal year ending December 31, 2025, with Audit Committee approval.
- Audit History: Marcum's audit reports for fiscal years 2023 and 2024 contained no adverse opinions or disclaimers. However, both reports included an explanatory paragraph regarding substantial doubt about the Company's ability to continue as a going concern.
- Disagreements: There were no disagreements with Marcum regarding accounting principles, practices, or audit scope during the relevant periods.
- Internal Controls: The filing references two material weaknesses in internal controls over financial reporting as of December 31, 2024, which the company is actively remediating.
Guidance, Outlook, and Risks
The filing does not provide forward-looking guidance, revenue outlook, or management commentary on business strategy. The primary risk highlighted is the historical "substantial doubt" regarding the company's ability to continue as a going concern, as noted in prior audit reports. Additionally, the existence of material weaknesses in internal controls remains a risk until remediation is complete.
Investor Verification Checklist
- Verify the status of the "substantial doubt" going concern qualification in the most recent 10-K or 10-Q filings.
- Review the specific details of the two material weaknesses in internal controls disclosed in the 2024 Annual Report.
- Confirm the progress of remediation efforts for the identified internal control weaknesses.
- Check for any subsequent filings that may provide updated financial liquidity or capital position data.