Change in Certifying Accountants (Form 8-K)

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: