Auditor change at Allurion (ALUR) amid reported control weaknesses

(Moderate)

(Neutral)

Form Type

8-K

Rhea-AI Filing Summary

Allurion Technologies, Inc. reported a change in its external auditor and reiterated previously disclosed weaknesses in its financial controls. The Audit Committee dismissed Deloitte & Touche LLP as independent registered public accounting firm effective May 22, 2026, after Deloitte had audited the company since 2016. Deloitte’s reports on the fiscal years ended December 31, 2024 and 2025 contained no adverse opinions or qualifications, and the company states there were no disagreements with Deloitte on accounting, disclosure, or audit scope.

The company did, however, report material weaknesses in internal control over financial reporting for 2024, 2025 and the interim period through May 22, 2026. These relate to insufficient segregation of duties in the close process, inadequate staffing with public company and technical accounting expertise, and insufficient information systems controls around access and change management. On May 20, 2026, the Audit Committee appointed CBIZ CPAs P.C. as the new independent registered public accounting firm for the fiscal year ending December 31, 2026.

Positive

None.

Negative

Material weaknesses in internal control are disclosed for 2024, 2025 and the interim period to May 22, 2026, including segregation of duties, staffing limitations, and insufficient IT access and change controls.
Auditor change from Deloitte to CBIZ after a long tenure introduces uncertainty around the audit transition and future assessment of the company’s financial reporting and control environment.

Insights

Allurion changes auditors while disclosing ongoing material control weaknesses.

Allurion replaced long-term auditor Deloitte with CBIZ CPAs P.C. for the 2026 fiscal year. The company states Deloitte’s opinions on 2024 and 2025 were clean and that there were no disagreements on accounting or audit matters, which limits concern about past financial statements.

However, the filing highlights material weaknesses in internal control over financial reporting spanning 2024, 2025 and the interim period to May 22, 2026. These include poor segregation of duties, limited staff with public company accounting experience, and weak IT access and change controls. Such weaknesses increase the risk that errors in financial reporting may not be prevented or detected promptly.

The appointment of a new independent registered public accounting firm introduces transition risk as the new auditor gains familiarity with the company’s systems. How effectively management and the Audit Committee remediate the identified weaknesses, and how CBIZ assesses these controls in the audit of the year ending December 31, 2026, will be important for future confidence in the company’s reporting.

8-K Event Classification

2 items: 4.01, 9.01

2 items

Item 4.01 Changes in Registrant's Certifying Accountant Governance

The company changed its independent auditing firm, which may involve disagreements on accounting matters.

Item 9.01 Financial Statements and Exhibits Exhibits

Financial statements, pro forma financial information, and exhibit attachments filed with this report.

Key Figures

Effective date of Deloitte dismissal: May 22, 2026 New auditor appointment date: May 20, 2026 Fiscal years with unqualified Deloitte opinions: 2024 and 2025 +1 more

4 metrics

Effective date of Deloitte dismissal May 22, 2026 Change in independent registered public accounting firm

New auditor appointment date May 20, 2026 CBIZ CPAs P.C. engaged for fiscal year ending Dec. 31, 2026

Fiscal years with unqualified Deloitte opinions 2024 and 2025 Deloitte’s reports had no adverse opinions or qualifications

Periods with material control weaknesses 2024, 2025, interim to May 22, 2026 Internal control over financial reporting deficiencies disclosed

Key Terms

independent registered public accounting firm, material weaknesses, internal control over financial reporting, segregation of duties, +2 more

6 terms

independent registered public accounting firm financial

"Deloitte has served as the independent registered public accounting firm for Allurion Technologies, Inc."

An independent registered public accounting firm is an outside accounting company officially registered with the government regulator to examine and report on a public company's financial records and controls. Investors treat its reports like an impartial inspector’s certificate — they add credibility to financial statements, help spot errors or misleading claims, and reduce the risk that shareholders are relying on unchecked or biased numbers.

material weaknesses financial

"except for the existence of material weaknesses in internal control over financial reporting"

Material weaknesses are significant flaws in a company’s systems for ensuring its financial reports are accurate and reliable. Like a broken lock on a safe, they increase the chance that financial statements contain big errors or omissions, which can mislead investors about performance and risk; discovering one often raises questions about management oversight, may lead to restated results, and can affect investor confidence and a company’s valuation.

internal control over financial reporting financial

"material weaknesses in internal control over financial reporting for fiscal years ended December 31, 2024 and 2025"

Internal control over financial reporting is a company’s system of procedures and checks designed to make sure its financial statements are accurate and complete, like a set of guardrails and verification steps that catch mistakes or fraud before numbers are published. Investors care because strong controls make reported results more trustworthy, lower the risk of surprise restatements or regulatory problems, and give greater confidence when valuing the company or comparing it to peers.

segregation of duties financial

"relating to (a) insufficient segregation of duties in the financial statement close process"

Segregation of duties is the practice of splitting important financial and operational tasks among different people so no single person can both start, approve, and record the same transaction — like having one person ring up sales and another person deposit the money. For investors, it matters because this simple separation reduces the chance of mistakes or fraud, helps ensure financial reports are trustworthy, and lowers legal and reputation risk that can affect a company’s value.

emerging growth company regulatory

"Emerging growth company"

An emerging growth company is a recently public or smaller public firm that qualifies for temporary, lighter regulatory and disclosure rules to reduce the cost and effort of being public. For investors, it means the company may provide less historical financial detail and face fewer reporting requirements than larger firms, so it can grow more quickly but also carries higher uncertainty—like buying a promising early-stage product with fewer user reviews.

Audit Committee financial

"The decision to dismiss Deloitte was approved by the Audit Committee of the Board of Directors"

A company's audit committee is a small group of board members who act like independent inspectors for the firm's finances, overseeing how financial reports are prepared, monitoring internal controls, and managing the relationship with external auditors. Investors care because a strong audit committee reduces the risk of accounting errors, fraud, or misleading statements, making financial statements more trustworthy and helping protect shareholder value.

AI-generated analysis. How Rhea-AI works. Not financial advice.

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Understanding 8-K Material Events →

Available on EDGAR 05/27/2026 - 04:36 PM Accepted by SEC EDGAR 05/27/2026 - 04:35 PM

FAQ

What auditor change did Allurion (ALUR) disclose in this 8-K?

Allurion dismissed Deloitte & Touche LLP as independent registered public accounting firm effective May 22, 2026. The Audit Committee appointed CBIZ CPAs P.C. as the new auditor for the fiscal year ending December 31, 2026.

Did Deloitte issue any adverse opinions on Allurion (ALUR) for 2024 or 2025?

No, Deloitte’s reports on Allurion’s consolidated financial statements for 2024 and 2025 contained no adverse opinions, disclaimers, or qualifications regarding uncertainty, audit scope, or accounting principles according to the company’s disclosure.

Were there disagreements between Allurion (ALUR) and Deloitte before the dismissal?

The company states there were no disagreements with Deloitte on accounting principles, financial statement disclosure, or auditing scope or procedures that would have required reference in Deloitte’s reports during the two most recent fiscal years and the subsequent interim period.

What material weaknesses in internal control did Allurion (ALUR) report?

Allurion reports material weaknesses for 2024, 2025 and the interim period to May 22, 2026, including insufficient segregation of duties, inadequate staffing with public company and technical accounting experience, and insufficient information systems controls over access and change management.

How long has Deloitte served as Allurion’s (ALUR) auditor before dismissal?

Deloitte & Touche LLP had served as Allurion’s independent registered public accounting firm since 2016. The firm was dismissed effective May 22, 2026, following approval of the change by the company’s Audit Committee.

Did Allurion (ALUR) consult CBIZ before appointing it as auditor?

The company states it did not consult CBIZ CPAs P.C. during its two most recent fiscal years or the period from January 1, 2026 to May 22, 2026 on matters described in Item 304(a)(2)(i) and (ii) of Regulation S-K.

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

     Date of Report (Date of earliest event reported): May 20, 2026

    

Allurion Technologies, Inc.

(Exact name of Registrant as Specified in Its Charter)


Delaware	001-41767	92-2182207
(State or Other Jurisdiction of Incorporation)	(Commission File Number)	(IRS Employer Identification No.)

11 Huron Drive
Natick, Massachusetts		01760
(Address of Principal Executive Offices)		(Zip Code)

     Registrant’s Telephone Number, Including Area Code: (508) 647-4000

    

     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(s)	Name of each exchange on which registered
Common stock, par value $0.0001 per share	ALUR	N/A
Warrants to purchase 0.056818 shares of common stock, each at an exercise price of $202.50 per share of common stock	ALUR WS	N/A

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§ 230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§ 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. ☐

Item 4.01 Changes in Registrant’s Certifying Accountant.

Dismissal of Independent Registered Public Accounting Firm

Deloitte & Touche LLP (“Deloitte”) has served as the independent registered public accounting firm for Allurion Technologies, Inc. (the “Company”) since 2016. On May 22, 2026 (the “Effective Date”), Deloitte was dismissed as our independent registered public accounting firm. The decision to dismiss Deloitte was approved by the Audit Committee of the Board of Directors (the “Audit Committee”) of the Company.

The reports of Deloitte on our consolidated financial statements for the fiscal years ended December 31, 2025 and 2024 did not contain an adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles.

During our two most recent fiscal years and the subsequent period from January 1, 2026 to May 22, 2026, there were (i) no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions thereto) with Deloitte on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreement, if not resolved to the satisfaction of Deloitte, would have caused it to make reference to the subject matter of the disagreement in connection with its report and (ii) no reportable events (as described in Item 304(a)(1)(v) of Regulation S-K), except for the existence of material weaknesses in internal control over financial reporting for fiscal years ended December 31, 2024 and 2025 and the interim period ended May 22, 2026 relating to (a) insufficient segregation of duties in the financial statement close process; (b) a lack of sufficient levels of staff with public company and technical accounting experience to maintain proper control activities and perform risk assessment and monitoring activities and (c) insufficient information systems controls, including access and change management controls, as previously disclosed in our annual and periodic filings with the Securities and Exchange Commission (“SEC”) during these periods.

We provided Deloitte with a copy of the disclosures made in this Item 4.01 and requested Deloitte to furnish us with a letter addressed to the SEC, stating whether it agrees with the statements made by us and, if not, stating the respects in which it does not agree. A copy of Deloitte’s letter to the SEC dated May 27, 2026 regarding these statements is filed as Exhibit 16.1 to this Current Report on Form 8-K.

Appointment of New Independent Registered Public Accounting Firm

On May 20, 2026, the Audit Committee appointed CBIZ CPAs P.C. (“CBIZ”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2026, effective as of May 20, 2026.

During our two most recent fiscal years and the subsequent period from January 1, 2026 to May 22, 2026, we did not consult with CBIZ regarding any of the matters or events set forth in Item 304(a)(2)(i) and (ii) of Regulation S-K.

Item 9.01 Financial Statements and Exhibits.

(d) Exhibits

The following exhibits are being filed herewith:



Exhibit		Description
16.1		Letter from Deloitte & Touche LLP dated May 27, 2026.
104		Cover Page Interactive Data File (embedded within the Inline XBRL document).

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.


			ALLURION TECHNOLOGIES, INC.

Date:	May 27, 2026	By:	/s/ Brendan Gibbons
		Name: Title:	Brendan Gibbons Chief Legal Officer

Source: View Original Filing on SEC EDGAR

Filing Exhibits & Attachments

2 documents