Envoy Medical, Inc. 8-K

What Happened
Envoy Medical, Inc. filed an 8-K (Mar 31, 2026) reporting that its Audit Committee dismissed Grant Thornton LLP as the company's independent registered public accounting firm effective March 25, 2026, and engaged EisnerAmper LLP on March 26, 2026 to serve as independent auditor for the fiscal year ending December 31, 2026.

Key Details

• Grant Thornton’s audit reports for fiscal years ended Dec 31, 2025 and Dec 31, 2024 were not adverse or qualified but included an explanatory paragraph expressing substantial doubt about the company’s ability to continue as a going concern.
• There were no disagreements with Grant Thornton on accounting, disclosure, or auditing scope for 2024–2025, and no reportable events except material weaknesses in internal control over financial reporting disclosed in Envoy’s Form 10‑Ks (filed Mar 23, 2026 and Mar 31, 2025).
• The Audit Committee authorized Grant Thornton to cooperate with EisnerAmper; Grant Thornton provided a letter to the SEC filed as Exhibit 16.1.
• Envoy and its representatives did not consult EisnerAmper on accounting or auditing matters during 2024–2025 or the interim period prior to the appointment.

Why It Matters
A change of independent auditor is a governance event investors monitor for potential impacts on audit quality and financial reporting. This filing confirms the switch to EisnerAmper for fiscal 2026 while noting existing issues already reported in audited financials—namely the going concern explanatory paragraphs and previously disclosed material weaknesses in internal control—facts investors should consider when assessing the company’s financial condition and upcoming audited results.