Oncolytics Biotech 更換核數師 改聘 Baker Tilly 負責2026年度審計

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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):
July 6, 2026

 

 

 

Oncolytics
Biotech Inc.

(Exact name of registrant as specified in its charter)

 

 

 

 
 Nevada
 001-38512
 98-0541667

 
 (State or other
 jurisdiction

 of incorporation)
 (Commission File Number)
 (IRS Employer 

Identification No.)

 

 

 
 
 4350 Executive Drive, Suite 325

 San Diego, CA 92121

 92121

 
 (Address of principal executive offices)
 (Zip Code)

 
  
  

 
 (403) 670-7377

 
 (Registrant's telephone number, including area code)

 
  

 
 N/A

 
 (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 $0.001 per share
  
 ONCY
  
 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 of 1933 (§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. ¨

 

 

 

  

  

 

 

Item 4.01.Changes in Registrant’s Certifying Accountant.

 

On July 6, 2026, due to the
Company’s corporate restructuring, the Audit Committee of the Board of Directors of Oncolytics Biotech Inc. (the “Company”),
unanimously voted to disengage Ernst & Young LLP (“EY”) as the Company’s independent registered public accounting
firm and to engage Baker Tilly US, LLP (“Baker Tilly”) as the Company’s independent registered public accounting
firm for the 2026 fiscal year, subject to completion of Baker Tilly’s client acceptance procedures.

 

EY’s reports on the
Company’s financial statements for each of the fiscal years ended December 31, 2025 and December 31, 2024 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, except
EY’s reports contained an explanatory paragraph regarding the Company’s ability to continue as a going concern. During the
Company’s fiscal years ended December 31, 2025 and December 31, 2024, and through the date of change, there were no disagreements
with EY on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which, if
not resolved to the satisfaction of EY, would have caused EY to make reference to the subject matter of the disagreement in connection
with its report.

 

During the fiscal years ended
December 31, 2025 and December 31, 2024 and the subsequent period through the date of change, there have been no reportable events within
the meaning of Item 304(a)(1)(v) of Regulation S-K promulgated by the Securities and Exchange Commission (the “SEC”).

 

During the fiscal years ended
December 31, 2025 and December 31, 2024 and the subsequent period to the date of its engagement, neither the Company nor anyone acting
on its behalf has consulted with Baker Tilly regarding (i) the application of accounting principles to a specific transaction, either
completed or proposed, or the type of audit opinion that might be rendered on the Company’s financial statements, and neither a
written report or oral advice was provided to the Company that Baker Tilly concluded was an important factor considered by the Company
in reaching a decision as to any accounting, auditing, or financial reporting issue; (ii) any matter that was the subject of a disagreement
within the meaning of Item 304(a)(1)(iv) of Regulation S-K; or (iii) any reportable event within the meaning of Item 304(a)(1)(v) of Regulation
S-K.

 

The Company provided EY with
a copy of this Form 8-K on July 7, 2026, and requested that EY furnish it with a letter addressed to the SEC stating whether it agrees
with the statements made by the Company in this Item 4.01 concerning EY, and, if not, stating the respects in which it does not agree.
The letter of EY addressed to the SEC is attached hereto as Exhibit No. 16.1.

 

Item 9.01.Financial Statements and Exhibits.

 

(d) Exhibits.

 

 
 Exhibit No. 
 Description

 
  
  

 
 16.1
 Letter from Ernst & Young LLP, dated July 7, 2026.

 
  
  

 
 104  
 Cover Page Interactive Data File (embedded within the Inline XBRL document). 

 

 

  

  

 

 

SIGNATURE

 

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

 

Date: July 8, 2026

 

 
  
 ONCOLYTICS BIOTECH INC.  

 
  
  
  

 
  
 By:  
 /s/ Kirk Look  

 
  
 Name:  
 Kirk Look  

 
  
 Title:  
 Chief Financial Officer