{"filing":{"accession_number":"0001919246-26-000078","cik":"0001919246","ticker":"PTHS","company_name":"Pelthos Therapeutics Inc.","form":"8-K","filing_date":"2026-05-21","report_date":null,"primary_document":"pths-20260515.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1919246/000191924626000078/pths-20260515.htm"},"events":[{"id":1025,"run_id":885,"accession_number":"0001919246-26-000078","anchor_item_number":"4.01","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.98,"summary":"Pelthos Therapeutics dismissed CBIZ CPAs P.C. as its independent accountant effective May 18, 2026, and appointed Grant Thornton LLP as the new auditor for fiscal year 2026. The transition was routine with no reported disagreements, adverse opinions, or reportable events.","company_name":"Pelthos Therapeutics Inc.","ticker":"PTHS","filing_date":"2026-05-21","items":[{"id":1311,"accession_number":"0001919246-26-000078","item_number":"4.01","item_title":"Changes in Registrant’s Certifying Accountant.","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.98,"reasoning":"The filing discloses a change in the registrant's independent accountant: dismissal of CBIZ CPAs P.C. (effective May 18, 2026) and appointment of Grant Thornton LLP as the new auditor for fiscal year 2026. This is a classic auditor_change event under Item 4.01. The disclosure confirms no disagreements, adverse opinions, or reportable events, indicating a routine transition rather than a restatement or going-concern issue.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-22T03:23:44.085488+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":1026,"run_id":885,"accession_number":"0001919246-26-000078","anchor_item_number":"5.02","event_type":"exec_departure","event_domain":"governance","is_material":true,"confidence":0.75,"summary":"Francis Knuettel II was terminated as Chief Financial Officer, Treasurer, and Secretary effective April 10, 2026. The Company formalized his departure through a Separation and Release Agreement dated May 15, 2026, which included a $430,000 severance package and accelerated equity vesting.","company_name":"Pelthos Therapeutics Inc.","ticker":"PTHS","filing_date":"2026-05-21","items":[{"id":1312,"accession_number":"0001919246-26-000078","item_number":"5.02","item_title":"Departure of Directors or Certain Officers; Election of Directors; Appointment","event_type":"exec_departure","event_domain":"governance","is_material":true,"confidence":0.75,"reasoning":"Francis Knuettel II was terminated from his position as Chief Financial Officer, Treasurer and Secretary effective April 10, 2026, and the Company entered into a Separation and Release Agreement on May 15, 2026 to formalize the terms of his departure. While the agreement includes severance and equity acceleration provisions, the principal disclosed action is the executive's departure from a senior officer role. The material severance package ($430,000 plus accelerated vesting) and the CFO-level position support materiality, though the event is primarily a departure rather than a compensation arrangement per se.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-22T03:23:44.085488+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":1311,"accession_number":"0001919246-26-000078","item_number":"4.01","item_title":"Changes in Registrant’s Certifying Accountant.","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.98,"reasoning":"The filing discloses a change in the registrant's independent accountant: dismissal of CBIZ CPAs P.C. (effective May 18, 2026) and appointment of Grant Thornton LLP as the new auditor for fiscal year 2026. This is a classic auditor_change event under Item 4.01. The disclosure confirms no disagreements, adverse opinions, or reportable events, indicating a routine transition rather than a restatement or going-concern issue.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-22T03:23:44.085488+00:00","company_name":"Pelthos Therapeutics Inc.","ticker":"PTHS","filing_date":"2026-05-21"},{"id":1312,"accession_number":"0001919246-26-000078","item_number":"5.02","item_title":"Departure of Directors or Certain Officers; Election of Directors; Appointment","event_type":"exec_departure","event_domain":"governance","is_material":true,"confidence":0.75,"reasoning":"Francis Knuettel II was terminated from his position as Chief Financial Officer, Treasurer and Secretary effective April 10, 2026, and the Company entered into a Separation and Release Agreement on May 15, 2026 to formalize the terms of his departure. While the agreement includes severance and equity acceleration provisions, the principal disclosed action is the executive's departure from a senior officer role. The material severance package ($430,000 plus accelerated vesting) and the CFO-level position support materiality, though the event is primarily a departure rather than a compensation arrangement per se.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-22T03:23:44.085488+00:00","company_name":"Pelthos Therapeutics Inc.","ticker":"PTHS","filing_date":"2026-05-21"}]}