Form 8-K · Item 4.01 · Auditor change
NovaBay Pharmaceuticals, Inc.: auditor change, WithumSmith+Brown, PC declined to stand for re-appointment, January 28, 2026
NovaBay Pharmaceuticals, Inc. reported in a Form 8-K filed January 28, 2026, that on January 22, 2026, WithumSmith+Brown, PC declined to stand for re-appointment as its certifying accountant. The filing reports no disagreements with the former accountant.
In the filing's words
On January 22, 2026, WithumSmith+Brown, PC (“Withum”) notified NovaBay Pharmaceuticals, Inc. (the “Company”) that they were declining to stand for re-appointment as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025.
there were (i) no disagreements within the meaning of Item 304(a)(1)(iv) of Regulation S-K between the Company and Withum on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure
The Company is in the process of identifying and engaging a new independent registered public accounting firm and will disclose the engagement of a new auditor once finalized.
Verbatim from sec.gov, Item 4.01 (Changes in Registrant's Certifying Accountant). We quote the filing; we do not characterize it.
| Company | NovaBay Pharmaceuticals, Inc. |
|---|---|
| Ticker | NBY |
| Form and item | 8-K, Item 4.01 |
| Filed with the SEC | January 28, 2026 |
| What the filing states | declined to stand for re-appointment |
| Former accountant | WithumSmith+Brown, PC |
| New accountant | Not established by the filing |
| Date of the change | January 22, 2026 |
| Disagreements | none reported |
| Auditor's letter | Exhibit 16 on sec.gov |
| Accession number | 0001437749-26-002309 |
| SEC CIK | 0001389545 |
NovaBay Pharmaceuticals, Inc. reported under Form 8-K Item 4.01 (Changes in Registrant's Certifying Accountant), filed January 28, 2026. The filing's own words are quoted above.
Sources
- sec.gov · SEC filing, Form 8-K, Item 4.01 · accessed 2026-10-25
- sec.gov · Exhibit 16, the former accountant's letter
Documented unknowns
- new_auditor: The filing does not name the new auditor.
NovaBay Pharmaceuticals, Inc.'s other filings on auditors and restatements
2026-04-29 · Item 4.02 · Non-reliance
non-reliance on previously issued financial statements
the Company’s previously issued audited consolidated financial statements for the year ended December 31, 2025
2026-01-30 · Item 4.01 · Auditor change
auditor change, CBIZ CPAs, P.C. engaged, January 30, 2026
engaged · new: CBIZ CPAs, P.C.
More: all auditor changes · Something wrong? Send a correction with the primary source.