Form 8-K · Item 4.02 · Non-reliance
Accuray Incorporated: non-reliance on previously issued financial statements
Accuray Incorporated reported in a Form 8-K filed February 9, 2026, that on February 8, 2026, its audit committee concluded that previously issued financial statements should no longer be relied upon: the Company's audited consolidated financial statements as of and for the fiscal year ended June 30, 2025; the Company’s unaudited interim financial statements in its Quarterly Reports on Form 10-Q for each quarter during fiscal year 2025; the Company’s unaudited interim financial statements contained in Form 10-Q for the quarter ended September 30, 2025.
In the filing's words
On February 8, 2026, the Audit Committee of the Board of Directors of the Company, after discussion with management, concluded that (i) the Company's audited consolidated financial statements as of and for the fiscal year ended June 30, 2025
and (ii) the Company’s unaudited interim financial statements in its Quarterly Reports on Form 10-Q for each quarter during fiscal year 2025, and (iii) the Company’s unaudited interim financial statements contained in Form 10-Q for the quarter ended September 30, 2025 (collectively, the “Affected Financial Statements”), should no longer be relied upon
The Company’s management and the Audit Committee have discussed this matter with Grant Thornton LLP (“Grant Thornton”), the Company’s independent registered public accounting firm.
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 | Accuray Incorporated |
|---|---|
| Ticker | ARAY |
| Form and item | 8-K, Item 4.02 |
| Filed with the SEC | February 9, 2026 |
| Statements no longer relied upon |
|
| Concluded by | audit committee |
| Date of the conclusion | February 8, 2026 |
| Discussed with the accountant | yes |
| Accession number | 0001437749-26-003515 |
| SEC CIK | 0001138723 |
Accuray Incorporated 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 February 9, 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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