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[8-K/A] Alpha Cognition Inc. Amends Material Event Report

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8-K/A

Alpha Cognition Inc. (ACOG) reported an auditor transition following its move of principal executive offices to Texas. On October 10, 2025, Manning Elliott LLP resigned as independent registered public accounting firm due to licensing requirements in Texas.

The company states there were no disagreements with Manning Elliott on accounting, disclosure, or audit scope, and no reportable events under Regulation S‑K Item 304. Manning Elliott’s prior reports for fiscal years ended December 31, 2024 and 2023 contained no adverse or disclaimed opinions and were not qualified.

With Audit Committee approval on October 10, 2025, Alpha Cognition engaged CBIZ CPAs P.C., a U.S.-licensed, independent registered public accounting firm, and expects a seamless transition.

Alpha Cognition Inc. (ACOG) ha annunciato una transizione dell'auditing dopo il trasferimento della sede esecutiva principale in Texas. Il 10 ottobre 2025 Manning Elliott LLP si è dimessa come società di revisione indipendente registrata a causa dei requisiti di licenza in Texas.

L'azienda afferma che non ci sono state disaccordi con Manning Elliott riguardo contabilità, divulgazione o ambito della verifica, e nessun fatto segnalabile ai sensi del Regolamento S-K Articolo 304. Le precedenti relazioni di Manning Elliott per gli esercizi chiusi al 31 dicembre 2024 e 2023 non contenevano opinioni avverse o escluse e non erano qualificate.

Con l'approvazione del Comitato di audit il 10 ottobre 2025, Alpha Cognition ha affidato i servizi a CBIZ CPAs P.C., uno studio contabile indipendente registrato e autorizzato negli Stati Uniti, e si aspetta una transizione senza problemi.

Alpha Cognition Inc. (ACOG) informó de una transición de auditoría tras su traslado de la sede ejecutiva principal a Texas. El 10 de octubre de 2025, Manning Elliott LLP renunció como firma de auditoría independiente registrada debido a los requisitos de licencia en Texas.

La compañía sostiene que no hubo desacuerdos con Manning Elliott respecto a contabilidad, divulgación o alcance de la auditoría, y ningún hecho reportable conforme al Reglamento S-K, Ítem 304. Los informes previos de Manning Elliott para los años fiscales que terminaron el 31 de diciembre de 2024 y 2023 no contenían opinion adversa o desautorizada y no estaban calificados.

Con la aprobación del Comité de Auditoría el 10 de octubre de 2025, Alpha Cognition contrató a CBIZ CPAs P.C., una firma de auditoría independiente registrada y con licencia en EE. UU., y espera una transición sin contratiempos.

Alpha Cognition Inc. (ACOG)는 텍사스주로 주요 실행 사무소를 이전한 이후 감사인 전환을 발표했습니다. 2025년 10월 10일, Manning Elliott LLP는 텍사스의 면허 요건으로 인해 독립 등록 공인회계법인으로서 사임했습니다.

회사는 회계, 공시 또는 감사 범위와 관련하여 이견이 없었으며, Regulation S-K 규정의 항목 304에 따른 보고 가능한 사건이 없다고 밝힙니다. 2024년 12월 31일 및 2023년 종료 회계연도에 대한 Manning Elliott의 이전 보고서는 불리하거나 거부된 의견을 포함하지 않았고 자격이 박탈되지 않았습니다.

2025년 10월 10일 감사위원회의 승인으로 Alpha Cognition은 미국에서 면허를 가진 독립 등록 공인회계법인인 CBIZ CPAs P.C.를 고용했으며, 원활한 전환을 기대합니다.

Alpha Cognition Inc. (ACOG) a annoncé un transfert d'auditeur suite au déménagement de son siège social principal vers le Texas. Le 10 octobre 2025, Manning Elliott LLP a démissionné en tant que cabinet indépendant enregistré en raison des exigences de licence au Texas.

L'entreprise indique qu'il n'y a eu aucun désaccord avec Manning Elliott sur la comptabilité, la divulgation ou le périmètre de l'audit, et aucun événement signalable en vertu du Règlement S-K, article 304. Les rapports antérieurs de Manning Elliott pour les exercices clos au 31 décembre 2024 et 2023 ne contenaient aucune opinion défavorable ou défaillante et n'étaient pas qualifiés.

Avec l'approbation du comité d'audit le 10 octobre 2025, Alpha Cognition a engagé CBIZ CPAs P.C., un cabinet indépendant enregistré et licencié aux États-Unis, et prévoit une transition sans accroc.

Alpha Cognition Inc. (ACOG) meldete eine Prüferwechsel aufgrund der Verlegung der Hauptgeschäftsstelle nach Texas. Am 10. Oktober 2025 trat Manning Elliott LLP als unabhängige registrierte Abschlussprüfungsgesellschaft wegen Lizenzanforderungen in Texas zurück.

Das Unternehmen erklärt, es habe keine Einigungen mit Manning Elliott hinsichtlich Buchführung, Offenlegung oder Prüfungsumfang gegeben, und keine berichtspflichtigen Ereignisse gemäß Regulation S-K Item 304. Die früheren Berichte von Manning Elliott für die Geschäftsjahre, die am 31. Dezember 2024 und 2023 endeten, enthielten keine nachteiligen oder entkräfteten Meinungen und waren nicht qualifiziert.

Mit der Zustimmung des Audit Committee am 10. Oktober 2025 beauftragte Alpha Cognition CBIZ CPAs P.C., eine in den USA lizenzierte unabhängige registrierte Abschlussprüfungsgesellschaft, und rechnet mit einem nahtlosen Übergang.

Alpha Cognition Inc. (ACOG) أعلنت عن انتقال مدقق بعد نقل المقر التنفيذي الرئيسي إلى تكساس. في 10 أكتوبر 2025، استقالت Manning Elliott LLP كجهة تدقيق مستقلة ومسجلة بسبب متطلبات الترخيص في تكساس.

وتؤكد الشركة أنه لم تكن هناك خلافات مع Manning Elliott بخصوص المحاسبة أو الإفصاح أو نطاق التدقيق، ولا وجود للحوادث القابلة للإبلاغ بموجب اللائحة S-K البند 304. كما أن التقارير السابقة لـ Manning Elliott للفترات المنتهية في 31 ديسمبر 2024 و2023 لم تتضمن آراء عدائية أو مستبعدة ولم تكن مؤهلة.

وبموافقة لجنة التدقيق في 10 أكتوبر 2025، قامت Alpha Cognition بتعيين CBIZ CPAs P.C.، وهي شركة محاسبة مستقلة مسجلة ومرخصة في الولايات المتحدة، وتتوقع انتقالاً سلساً.

Alpha Cognition Inc.(ACOG)宣布在将主要执行办公室迁往德州后进行审计师过渡。于2025年10月10日Manning Elliott LLP因德州的许可要求辞任,成为独立注册会计师事务所。

公司表示与 Manning Elliott 在会计、披露或审计范围方面< b>不存在分歧,且根据 Regulation S-K 第304条没有< b>可报告事件。 Manning Elliott 之前在截至 2024 年 12 月 31 日和 2023 年的财年报告中未包含< b>不利或被否定的意见,且未被限定。

经审计委员会于 2025 年 10 月 10 日批准,Alpha Cognition 聘请了 CBIZ CPAs P.C.,一家在美国持牌的独立注册会计师事务所,预计将实现无缝过渡。

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Alpha Cognition Inc. (ACOG) ha annunciato una transizione dell'auditing dopo il trasferimento della sede esecutiva principale in Texas. Il 10 ottobre 2025 Manning Elliott LLP si è dimessa come società di revisione indipendente registrata a causa dei requisiti di licenza in Texas.

L'azienda afferma che non ci sono state disaccordi con Manning Elliott riguardo contabilità, divulgazione o ambito della verifica, e nessun fatto segnalabile ai sensi del Regolamento S-K Articolo 304. Le precedenti relazioni di Manning Elliott per gli esercizi chiusi al 31 dicembre 2024 e 2023 non contenevano opinioni avverse o escluse e non erano qualificate.

Con l'approvazione del Comitato di audit il 10 ottobre 2025, Alpha Cognition ha affidato i servizi a CBIZ CPAs P.C., uno studio contabile indipendente registrato e autorizzato negli Stati Uniti, e si aspetta una transizione senza problemi.

Alpha Cognition Inc. (ACOG) informó de una transición de auditoría tras su traslado de la sede ejecutiva principal a Texas. El 10 de octubre de 2025, Manning Elliott LLP renunció como firma de auditoría independiente registrada debido a los requisitos de licencia en Texas.

La compañía sostiene que no hubo desacuerdos con Manning Elliott respecto a contabilidad, divulgación o alcance de la auditoría, y ningún hecho reportable conforme al Reglamento S-K, Ítem 304. Los informes previos de Manning Elliott para los años fiscales que terminaron el 31 de diciembre de 2024 y 2023 no contenían opinion adversa o desautorizada y no estaban calificados.

Con la aprobación del Comité de Auditoría el 10 de octubre de 2025, Alpha Cognition contrató a CBIZ CPAs P.C., una firma de auditoría independiente registrada y con licencia en EE. UU., y espera una transición sin contratiempos.

Alpha Cognition Inc. (ACOG)는 텍사스주로 주요 실행 사무소를 이전한 이후 감사인 전환을 발표했습니다. 2025년 10월 10일, Manning Elliott LLP는 텍사스의 면허 요건으로 인해 독립 등록 공인회계법인으로서 사임했습니다.

회사는 회계, 공시 또는 감사 범위와 관련하여 이견이 없었으며, Regulation S-K 규정의 항목 304에 따른 보고 가능한 사건이 없다고 밝힙니다. 2024년 12월 31일 및 2023년 종료 회계연도에 대한 Manning Elliott의 이전 보고서는 불리하거나 거부된 의견을 포함하지 않았고 자격이 박탈되지 않았습니다.

2025년 10월 10일 감사위원회의 승인으로 Alpha Cognition은 미국에서 면허를 가진 독립 등록 공인회계법인인 CBIZ CPAs P.C.를 고용했으며, 원활한 전환을 기대합니다.

Alpha Cognition Inc. (ACOG) a annoncé un transfert d'auditeur suite au déménagement de son siège social principal vers le Texas. Le 10 octobre 2025, Manning Elliott LLP a démissionné en tant que cabinet indépendant enregistré en raison des exigences de licence au Texas.

L'entreprise indique qu'il n'y a eu aucun désaccord avec Manning Elliott sur la comptabilité, la divulgation ou le périmètre de l'audit, et aucun événement signalable en vertu du Règlement S-K, article 304. Les rapports antérieurs de Manning Elliott pour les exercices clos au 31 décembre 2024 et 2023 ne contenaient aucune opinion défavorable ou défaillante et n'étaient pas qualifiés.

Avec l'approbation du comité d'audit le 10 octobre 2025, Alpha Cognition a engagé CBIZ CPAs P.C., un cabinet indépendant enregistré et licencié aux États-Unis, et prévoit une transition sans accroc.

Alpha Cognition Inc. (ACOG) meldete eine Prüferwechsel aufgrund der Verlegung der Hauptgeschäftsstelle nach Texas. Am 10. Oktober 2025 trat Manning Elliott LLP als unabhängige registrierte Abschlussprüfungsgesellschaft wegen Lizenzanforderungen in Texas zurück.

Das Unternehmen erklärt, es habe keine Einigungen mit Manning Elliott hinsichtlich Buchführung, Offenlegung oder Prüfungsumfang gegeben, und keine berichtspflichtigen Ereignisse gemäß Regulation S-K Item 304. Die früheren Berichte von Manning Elliott für die Geschäftsjahre, die am 31. Dezember 2024 und 2023 endeten, enthielten keine nachteiligen oder entkräfteten Meinungen und waren nicht qualifiziert.

Mit der Zustimmung des Audit Committee am 10. Oktober 2025 beauftragte Alpha Cognition CBIZ CPAs P.C., eine in den USA lizenzierte unabhängige registrierte Abschlussprüfungsgesellschaft, und rechnet mit einem nahtlosen Übergang.

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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

 

FORM 8-K/A

(Amendment No. 1)

 

Current Report

Pursuant to Section 13 or 15(d) of the

Securities Exchange Act of 1934

 

Date of Report (Date of earliest event reported): October 10, 2025

 

Alpha Cognition Inc.

(Exact name of registrant as specified in its charter)

 

British Columbia   001-42403   N/A
(State or other jurisdiction
of incorporation)
  (Commission File Number)   (I.R.S. Employer
Identification Number)

 

1452 Hughes Rd., Ste 200
Grapevine, Texas
  76051
(Address of principal executive offices)   (Zip Code)

 

Registrant’s telephone number, including area code: 858-344-4375

 

Not Applicable

(Former name or former address, if changed since last report)

 

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

 

Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

 

Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

 

Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

 

Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

 

Securities registered pursuant to Section 12(b) of the Act:

 

Title of each class:   Trading Symbol   Name of each exchange on which registered:
Common Shares, no par value   ACOG   The Nasdaq Stock Market LLC

 

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act (§230.405 of this chapter) or Rule 12b-2 of the Exchange Act (§240.12b-2 of this chapter).

 

Emerging growth company

 

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.

  

 

 

 

 

 

Explanatory Note: This amendment is being filed to current a typographical error in one of the dates in the prior filing.

 

Item 4.01 Changes in Registrant’s Certifying Accountant.

 

On October 10, 2025, the Audit Committee (the “Audit Committee”) of the Board of Directors (the “Board”) of Alpha Cognition Inc. (the “Company”) received the resignation of Manning Elliott LLP (“Manning Elliott”) as the Company’s independent registered public accounting firm. The resignation of Manning Elliott as the Company’s independent registered public accounting firm is solely the result of administrative licensing requirements. The Company recently relocated its principal executive offices from Canada to the State of Texas. While Manning Elliott is licensed to practice public accounting in Canada, it is not licensed in the State of Texas and, accordingly, cannot continue to serve as the Company’s independent registered public accounting firm following this relocation.

 

Manning Elliott’s resignation is not the result of any disagreement with the Company on any matter of accounting principles, practices, financial statement disclosure, or auditing scope or procedures. Manning Elliott has expressed its support for the Company’s transition and has confirmed that it has not raised any concerns regarding the Company’s financial reporting or internal controls.

 

The reports of Manning Elliott on the Company’s consolidated financial statements for the fiscal years ended December 31, 2024 and December 31, 2023 did not contain an adverse opinion or a disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope, or accounting principles.

 

During the fiscal years ended December 31, 2024 and December 31, 2023 and through October 10, 2025, there have been no "disagreements" (as defined in Item 304(a)(1)(iv) of Regulation S-K and related instructions) with Manning Elliott on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements if not resolved to the satisfaction of Manning Elliott would have caused Manning Elliott to make reference thereto in its reports on the consolidated financial statements for such years. During the fiscal years ended December 31, 2024 and December 31, 2023 and through October 10, 2025, there have been no "reportable events" (as defined in Item 304(a)(1)(v) of Regulation S-K).

 

The Company provided Manning Elliott with a copy of the disclosure it is making herein in response to Item 304(a) of Regulation S-K and requested that Manning Elliott furnish the Company with a copy of its letter addressed to the Securities and Exchange Commission (the "SEC"), pursuant to Item 304(a)(3) of Regulation S-K, stating whether or not Manning Elliott agrees with the statements related to them made by the Company in this report. Manning Elliott’s letter to the SEC is filed as exhibit 16.1 to this report.

 

On October 10, 2025, upon approval of the Audit Committee, the Company has engaged CBIZ CPAs P.C. (“CBIZ”), a nationally recognized, independent registered public accounting firm licensed to practice in the United States, to serve as its independent registered public accounting firm. The Company anticipates a seamless transition without disruption to its financial reporting obligations.

 

During the Company’s two most recently completed fiscal years and through the date of engagement of CBIZ, neither the Company nor anyone on behalf of the Company consulted with CBIZ regarding: (a) the application of accounting principles to a specified transaction, either completed or proposed; or (b) the type of audit opinion that might be rendered on the Company’s financial statements, and either a written report was provided to the Company or oral advice was provided that CBIZ concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or (c) any matter that was the subject of a disagreement or a reportable event as defined in Items 304(a)(1)(iv) and (v), respectively, of Regulation S-K.

 

Item 9.01 Financial Statements and Exhibits.

 

(d) Exhibits.

 

Exhibit No.   Description
16.1   Letter from Manning Elliott to the Securities and Exchange Commission, dated October 10, 2025.
104   Cover Page Interactive Data File (embedded within the Inline XBRL document)

 

1

 

 

SIGNATURES

 

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

 

  ALPHA COGNITION INC.
   
  By: /s/ Michael McFadden
    Michael McFadden
    Chief Executive Officer
Dated: October 14, 2025  

 

2

 

Alpha Cognition

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