Business Context and Reporting Period
Company: Envoy Medical, Inc.
Filing Type: Form 8-K (Current Report)
Date of Report: March 25, 2026
Reporting Period: The filing addresses a specific corporate governance event occurring on March 25, 2026, regarding the change of the independent registered public accounting firm for the fiscal year ending December 31, 2026.
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 exclusively on the administrative change of the external auditor.
Material Changes Versus Prior Period
- Change in Auditor: The Company dismissed Grant Thornton LLP as its independent registered public accounting firm, effective March 25, 2026.
- Appointment of New Auditor: EisnerAmper LLP was appointed to serve as the independent registered public accounting firm for the fiscal year ending December 31, 2026, following a competitive selection process by the Audit Committee.
- Historical Audit Opinions: Grant Thornton's audit reports for fiscal years ended December 31, 2025, and 2024, did not contain adverse opinions, disclaimers, or qualifications regarding accounting principles. However, each report included an explanatory paragraph expressing substantial doubt about the Company's ability to continue as a going concern.
- Internal Controls: The filing notes the existence of material weaknesses in internal control over financial reporting, which were previously disclosed in the Company's Annual Reports on Form 10-K for the years ended December 31, 2025, and 2024.
Guidance, Outlook, and Risks
Management Commentary: The Audit Committee conducted a competitive process to select the new audit firm. The decision to change auditors was approved by the Committee. There were no disagreements between the Company and Grant Thornton regarding accounting principles, practices, or auditing scope/procedures during the relevant periods.
Risks and Contingencies:
- Going Concern Risk: The prior auditor's reports for 2024 and 2025 explicitly expressed substantial doubt regarding the Company's ability to continue as a going concern.
- Internal Control Weaknesses: Material weaknesses in internal control over financial reporting were identified and disclosed in prior annual reports.
Unusual Items: None reported in this filing other than the standard auditor transition.
Investor Verification Checklist
- Verify the status of the "substantial doubt about going concern" noted in the 2024 and 2025 audit reports.
- Review the Company's most recent Form 10-K filings (filed March 23, 2026, and March 31, 2025) for details on the material weaknesses in internal controls.
- Confirm the engagement terms and scope of the new auditor, EisnerAmper LLP, for the 2026 fiscal year.
- Monitor subsequent filings for any updates on the Company's liquidity position and ability to meet ongoing obligations.