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Auditor switch at ANI Pharmaceuticals (NASDAQ: ANIP) from EisnerAmper to EY

Filing Impact
(Moderate)
Filing Sentiment
(Neutral)
Form Type
8-K

Rhea-AI Filing Summary

ANI Pharmaceuticals changed its independent auditor. On April 1, 2026, the company dismissed EisnerAmper LLP as its independent registered public accounting firm and, on the same date, the Audit and Finance Committee approved the appointment of Ernst & Young LLP for the fiscal year ending December 31, 2026.

The company states that EisnerAmper’s audit reports for the years ended December 31, 2025 and 2024 contained no adverse opinions, disclaimers, or qualifications. It also reports no disagreements or reportable events with EisnerAmper during those periods, and has filed EisnerAmper’s response letter as an exhibit.

Positive

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Negative

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Insights

ANI replaces EisnerAmper with EY as auditor, with no reported disputes.

ANI Pharmaceuticals is switching independent auditors from EisnerAmper LLP to Ernst & Young LLP, effective April 1, 2026, for the 2026 fiscal year. Such changes can reflect evolving needs, including scale, industry expertise, or global reach, without necessarily signaling financial issues.

The company notes EisnerAmper’s opinions on 2024 and 2025 financials were clean, with no adverse opinions or qualifications, and explicitly reports no disagreements or reportable events. That language aims to reassure investors that the transition is not driven by disclosed accounting disputes.

The filing also states ANI did not consult EY on the types of matters covered by Item 304(a)(2) of Regulation S-K before the appointment. Future periodic reports audited by EY will show how smoothly this transition proceeds, but based on current disclosures, the governance impact appears neutral.

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.
Auditor dismissal effective date April 1, 2026 EisnerAmper removed as independent registered public accounting firm
New auditor appointment date April 1, 2026 Ernst & Young LLP appointed for fiscal year ending December 31, 2026
Most recent audited fiscal year December 31, 2025 EisnerAmper issued audit report with no adverse opinion or qualifications
Prior audited fiscal year December 31, 2024 EisnerAmper report also without adverse opinion or qualifications
EisnerAmper response letter date April 7, 2026 Filed as Exhibit 16.1 addressing agreement with ANI’s disclosures
independent registered public accounting firm financial
"EisnerAmper would be dismissed as the Company’s independent registered public accounting firm."
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.
Audit and Finance Committee financial
"The Audit and Finance Committee of the Board of Directors of the Company approved the decision."
A board-level group charged with overseeing a company’s financial reporting, internal checks and balances, audit processes and relationship with external auditors. Think of them as a trusted inspector and bookkeeper who verify that the company’s accounts are accurate, legal and transparent; their work matters to investors because strong oversight reduces the risk of errors or fraud, builds confidence in reported results and can affect valuation and access to capital.
reportable events regulatory
"there were (i) no disagreements ... and (ii) no “reportable events” requiring disclosure pursuant to Item 304(a)(1)(v)."
Item 304(a)(1)(iv) of Regulation S-K regulatory
"no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions)."
Item 304(a)(2) regulatory
"neither the Company nor anyone acting on its behalf consulted with EY regarding any of the matters referred to in Item 304(a)(2)(i) or (ii) of Regulation S-K."
Understanding 8-K Material Events →
0001023024FALSE00010230242026-04-012026-04-010001023024dei:FormerAddressMember2026-04-012026-04-01

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): April 1, 2026
ANI PHARMACEUTICALS, INC.
(Exact name of registrant as specified in its charter)
Delaware001-3181258-2301143
(State or other jurisdiction of
incorporation)		(Commission File Number)(I.R.S. Employer Identification No.)
104 Carnegie Center Drive, Suite 300
Princeton, New Jersey
08540
(Address of principal executive offices)(Zip Code)
Registrant's telephone number, including area code: (609) 759-1810
210 Main Street West
Baudette, Minnesota, 56623
(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 (see General Instruction A.2. below):
¨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 classTrading Symbol(s)Name of each exchange on which
registered
Common StockANIPNasdaq Stock Market

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 4.01Changes in Registrant’s Certifying Accountant.

(a) Dismissal of Independent Registered Public Accounting Firm

On April 1, 2026, ANI Pharmaceuticals, Inc. (the “Company”) notified EisnerAmper LLP (“EisnerAmper”) that EisnerAmper would be dismissed as the Company’s independent registered public accounting firm. The Audit and Finance Committee of the Board of Directors of the Company (the “Audit Committee”) approved the decision to dismiss EisnerAmper, which became effective on April 1, 2026.

The reports of EisnerAmper on the Company’s financial statements as of and for the fiscal years ended December 31, 2025 and 2024 did not contain any adverse opinion or disclaimer of opinion, nor were such reports qualified or modified as to uncertainty, audit scope, or accounting principles.

During the fiscal years ended December 31, 2025 and 2024, and through April 1, 2026, there were (i) no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) with EisnerAmper 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 EisnerAmper, would have caused EisnerAmper to make reference thereto in their reports, and (ii) no “reportable events” requiring disclosure pursuant to Item 304(a)(1)(v) of Regulation S-K.
The Company provided EisnerAmper with a copy of this Current Report on Form 8-K prior to its filing with the Securities and Exchange Commission (“SEC”) and requested that EisnerAmper furnish it with a letter addressed to the SEC stating whether or not it agrees with the above statements in this Item 4.01(a). A copy of EisnerAmper’s letter, dated April 7, 2026, is filed as Exhibit 16.1 to this Current Report on Form 8-K.

(b) Appointment of New Independent Registered Public Accounting Firm

On April 1, 2026, the Audit Committee approved the appointment of Ernst & Young LLP (“EY”), effective April 1, 2026, as the Company’s new independent registered public accounting firm for the fiscal year ended December 31, 2026. During the fiscal years ended December 31, 2025 and 2024 and the subsequent interim period through April 1, 2026, neither the Company nor anyone acting on its behalf consulted with EY regarding any of the matters referred to in Item 304(a)(2)(i) or (ii) of Regulation S-K.
Item 9.01Exhibits.
(d)Exhibits.
Exhibit
No.		Description
16.1
Letter of EisnerAmper LLP, dated April 7, 2026
104Cover Page Interactive Data File (embedded with the Inline XBRL document)


SIGNATURE
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.
Dated: April 7, 2026ANI PHARMACEUTICALS, INC.
  
By:/s/ Stephen P. Carey
Name:Stephen P. Carey
Title:Senior Vice President Finance and Chief Financial Officer

Source: View Original Filing on SEC EDGAR

FAQ

What change in auditors did ANI Pharmaceuticals (ANIP) disclose?

ANI Pharmaceuticals disclosed it dismissed EisnerAmper LLP as its independent registered public accounting firm and appointed Ernst & Young LLP effective April 1, 2026. EY will audit the company’s financial statements for the fiscal year ending December 31, 2026, replacing EisnerAmper in that role.

Did ANI Pharmaceuticals (ANIP) report any disagreements with EisnerAmper?

ANI Pharmaceuticals reported no disagreements with EisnerAmper on accounting principles, financial statement disclosure, or audit scope for the years ended December 31, 2025 and 2024, and through April 1, 2026. It also stated there were no reportable events requiring disclosure under Item 304(a)(1)(v) of Regulation S-K.

How did EisnerAmper’s past audit reports on ANI Pharmaceuticals (ANIP) look?

The company states EisnerAmper’s reports on ANI Pharmaceuticals’ financial statements for the fiscal years ended December 31, 2025 and 2024 contained no adverse opinion, no disclaimer of opinion, and were not qualified or modified. This indicates standard unqualified audit opinions for those reported periods.

Did ANI Pharmaceuticals (ANIP) consult Ernst & Young before appointing them?

ANI Pharmaceuticals states that during the fiscal years ended December 31, 2025 and 2024 and through April 1, 2026, neither it nor anyone acting on its behalf consulted Ernst & Young LLP regarding the matters described in Item 304(a)(2)(i) or (ii) of Regulation S-K before EY’s appointment.

What additional document from EisnerAmper did ANI Pharmaceuticals (ANIP) file?

ANI Pharmaceuticals requested a letter from EisnerAmper addressed to the SEC stating whether it agreed with the company’s disclosures about the auditor change. EisnerAmper’s response letter, dated April 7, 2026, was filed as Exhibit 16.1, providing formal confirmation regarding the described circumstances.

Filing Exhibits & Attachments

5 documents

Other Documents