Form 8-K · Item 4.02 · Non-reliance
American Shared Hospital Services: non-reliance on previously issued financial statements
American Shared Hospital Services reported in a Form 8-K filed January 2, 2026, that on December 27, 2025, its audit committee concluded that previously issued financial statements should no longer be relied upon: the Company’s unaudited condensed balance sheet that was part of the Company’s financial statements as of September 30, 2025; the earnings release relating to the Company’s financial results for the third quarter ended September 30, 2025.
In the filing's words
On December 27, 2025, the Audit Committee of the Board of Directors of American Shared Hospital Services (the “ Company ”) concluded, after discussions with management and Baker Tilly US, LLP, the Company’s independent registered public accounting firm
the Company’s unaudited condensed balance sheet that was part of the Company’s financial statements as of September 30, 2025 (the “ Previous Financial Statements ”), included in the Company’s Quarterly Report on Form 10-Q for the quarter ended September 30, 2025
should no longer be relied upon as it relates to the classification of the Company’s indebtedness as of September 30, 2025. Similarly, the earnings release relating to the Company’s financial results for the third quarter ended September 30, 2025, and any reports or similar communications describing the Previous Financial Statements should no longer be relied upon
Verbatim from sec.gov, Item 4.02 (Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review). We quote the filing; we do not characterize it.
| Company | American Shared Hospital Services |
|---|---|
| Ticker | AMS |
| Form and item | 8-K, Item 4.02 |
| Filed with the SEC | January 2, 2026 |
| Statements no longer relied upon |
|
| Concluded by | audit committee |
| Date of the conclusion | December 27, 2025 |
| Discussed with the accountant | not stated |
| Accession number | 0001437749-26-000099 |
| SEC CIK | 0000744825 |
American Shared Hospital Services reported under Form 8-K Item 4.02 (Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review), filed January 2, 2026. The filing's own words are quoted above.
Sources
- sec.gov · SEC filing, Form 8-K, Item 4.02 · accessed 2026-10-25
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