Lightwave Logic Files 8-K on Accountant Change
Ticker: LWLG · Form: 8-K · Filed: 2024-10-04T00:00:00.000Z
Sentiment: neutral
Topics: auditor-change, financial-statements, corporate-update
Related Tickers: LWLG
TL;DR
LWLG changed accountants as of 9/30/24. Filing includes financials.
AI Summary
Lightwave Logic, Inc. filed an 8-K on October 4, 2024, reporting changes in its certifying accountant as of September 30, 2024. The filing also includes financial statements and exhibits. The company, formerly known as Third-Order Nanotechnologies Inc., is incorporated in Nevada and headquartered in Englewood, Colorado.
Why It Matters
Changes in a company's certifying accountant can signal potential issues with financial reporting or internal controls, warranting investor attention.
Risk Assessment
Risk Level: low — This filing is a routine disclosure of a change in auditor and does not inherently present new financial risks.
Key Players & Entities
- Lightwave Logic, Inc. (company) — Registrant
- September 30, 2024 (date) — Date of earliest event reported
- October 4, 2024 (date) — Filing Date
- Third-Order Nanotechnologies Inc (company) — Former Company Name
- Nevada (jurisdiction) — State of Incorporation
- Englewood, Colorado (location) — Business Address City, State
FAQ
What is the primary reason for the change in Lightwave Logic's certifying accountant?
The filing states that the change in certifying accountant is effective as of September 30, 2024, but does not provide specific details or reasons for the change in this excerpt.
When was the change in certifying accountant effective?
The change in certifying accountant was effective as of September 30, 2024.
What other information is included in this 8-K filing?
In addition to the change in certifying accountant, the filing also includes financial statements and exhibits.
What is Lightwave Logic, Inc.'s state of incorporation?
Lightwave Logic, Inc. is incorporated in Nevada.
What was Lightwave Logic, Inc. previously known as?
Lightwave Logic, Inc. was formerly known as Third-Order Nanotechnologies Inc.
Filing Stats: 759 words · 3 min read · ~3 pages · Grade level 14 · Accepted 2024-10-04 16:05:31
Key Financial Figures
- $0.001 — ch registered Common Stock, par value $0.001 per share LWLG The Nasdaq Stock Mar
Filing Documents
- lwlg_8k.htm (8-K) — 29KB
- ex16x1.htm (EX-16.1) — 5KB
- image_001.jpg (GRAPHIC) — 29KB
- image_001.gif (GRAPHIC) — 2KB
- image_002.jpg (GRAPHIC) — 6KB
- 0001079973-24-001354.txt ( ) — 262KB
- lwlg-20240930.xsd (EX-101.SCH) — 3KB
- lwlg-20240930_lab.xml (EX-101.LAB) — 33KB
- lwlg-20240930_pre.xml (EX-101.PRE) — 24KB
- lwlg_8k_htm.xml (XML) — 5KB
01
Item 4.01 Change in Regisrant's Certifying Accountant (a) Resignation of Independent Registered Public Accounting Firm. On September 30, 2024, Morison Cogen LLP ("Morison") resigned as the Company's independent registered public accounting firm, effective immediately. Morison's reports on the Company's financial statements for the fiscal years ended December 31, 2023 and 2022 did not contain an adverse opinion or a disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope, or accounting principles. During the Company's two most recent fiscal years ended December 31, 2023 and 2022 and the subsequent interim period through September 30, 2024, there were: (i) No "disagreements" (within the meaning of Item 304(a) of Regulation S-K) with Morison on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Morison, would have caused it to make reference to the subject matter of the disagreements in its reports on the consolidated financial statements of the Company; and (ii) No "reportable events" (as such term is defined in Item 304(a)(1)(v) of Regulation S-K). The Company has provided Morison with a copy of this Form 8-K prior to its filing with the U.S. Securities and Exchange Commission ("SEC") and requested Morison to furnish to the Company a letter addressed to the SEC stating that it agrees with the statements made above. A copy of Morison's letter dated October 4, 2024 is attached as Exhibit 16.1 to this Form 8-K. (b) Engagement of New Independent Registered Public Accounting Firm. On October 4, 2024, the Audit Committee approved the selection of Stephano Slack LLC ("Stephano") as the Company's independent registered public accounting firm for the fiscal year ending December 31, 2024. During the two most recent fiscal years ended December 31, 2023 and 2022, and the subsequent interim periods through October
01 Financial Statements and Exhibits
Item 9.01 Financial Statements and Exhibits. (d) Exhibits 16.1 Letter from Morison Cogen LLP to the Securities and Exchange Commission dated October 4, 2024 104 Cover Page Interactive Data File (embedded within the Inline XBRL document)
SIGNATURES
SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized. LIGHTWAVE LOGIC, INC. By: /s/ James S. Marcelli Name: James S. Marcelli Title: President Dated: October 4, 2024