{"filing":{"accession_number":"0001104659-26-081797","cik":"0001129928","ticker":"ONCY","company_name":"ONCOLYTICS BIOTECH INC","form":"8-K","filing_date":"2026-07-08","report_date":null,"primary_document":"tm2620055d1_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1129928/000110465926081797/tm2620055d1_8k.htm"},"events":[{"id":16721,"run_id":14951,"accession_number":"0001104659-26-081797","anchor_item_number":"4.01","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.98,"summary":"The filing discloses a change in the Company's independent registered public accounting firm, with Ernst \u0026 Young LLP being disengaged and Baker Tilly US, LLP being engaged as the new auditor for fiscal year 2026. This is a classic auditor change under Item 4.01, and is material because it affects the registrant's financial reporting oversight and audit independence. The disclosure notes that EY's prior reports contained going-concern explanatory paragraphs, which adds context to the change.","company_name":"ONCOLYTICS BIOTECH INC","ticker":"ONCY","filing_date":"2026-07-08","form":"8-K","submitted_at":null,"items":[{"id":14899,"accession_number":"0001104659-26-081797","item_number":"4.01","item_title":null,"event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.98,"reasoning":"The filing discloses a change in the Company's independent registered public accounting firm, with Ernst \u0026 Young LLP being disengaged and Baker Tilly US, LLP being engaged as the new auditor for fiscal year 2026. This is a classic auditor change under Item 4.01, and is material because it affects the registrant's financial reporting oversight and audit independence. The disclosure notes that EY's prior reports contained going-concern explanatory paragraphs, which adds context to the change.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-08T20:24:37.632846+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":14899,"accession_number":"0001104659-26-081797","item_number":"4.01","item_title":null,"event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.98,"reasoning":"The filing discloses a change in the Company's independent registered public accounting firm, with Ernst \u0026 Young LLP being disengaged and Baker Tilly US, LLP being engaged as the new auditor for fiscal year 2026. This is a classic auditor change under Item 4.01, and is material because it affects the registrant's financial reporting oversight and audit independence. The disclosure notes that EY's prior reports contained going-concern explanatory paragraphs, which adds context to the change.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-08T20:24:37.632846+00:00","company_name":"ONCOLYTICS BIOTECH INC","ticker":"ONCY","filing_date":"2026-07-08"}]}