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As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 3/11/22 Oncocyte Corp. 10-K 12/31/21 90:10M M2 Compliance LLC/FA |
Document/Exhibit Description Pages Size 1: 10-K Annual Report HTML 1.76M 2: EX-4.11 Instrument Defining the Rights of Security Holders HTML 27K 3: EX-10.43 Material Contract HTML 236K 4: EX-21 Subsidiaries List HTML 26K 5: EX-23.1 Consent of Independent Registered Public HTML 25K Accounting Firm 6: EX-23.2 Consent of Independent Registered Public HTML 25K Accounting Firm 7: EX-31.1 Certification -- §302 - SOA'02 HTML 32K 8: EX-31.2 Certification -- §302 - SOA'02 HTML 31K 9: EX-32.1 Certification -- §906 - SOA'02 HTML 27K 15: R1 Cover HTML 97K 16: R2 Consolidated Balance Sheets HTML 139K 17: R3 Consolidated Balance Sheets (Parenthetical) HTML 43K 18: R4 Consolidated Statements of Operations HTML 104K 19: R5 Consolidated Statements of Comprehensive Loss HTML 43K 20: R6 Consolidated Statements of Shareholders' Equity HTML 97K 21: R7 Consolidated Statements of Cash Flows HTML 156K 22: R8 Organization, Description of the Business and HTML 53K Liquidity 23: R9 Basis of Presentation and Summary of Significant HTML 153K Accounting Policies 24: R10 Business Combinations HTML 224K 25: R11 Goodwill and Intangible Assets, net HTML 54K 26: R12 Shareholders? Equity HTML 49K 27: R13 Stock-Based Compensation HTML 134K 28: R14 Disaggregation of Revenues and Concentration Risk HTML 67K 29: R15 Income Taxes HTML 77K 30: R16 Right-of-use Assets, Machinery and Equipment, Net HTML 37K and Construction in Progress 31: R17 Commitments and Contingencies HTML 89K 32: R18 Related Party Transactions HTML 45K 33: R19 Loan Payable to Silicon Valley Bank HTML 47K 34: R20 Quarterly Financial Data (Unaudited) HTML 67K 35: R21 Subsequent Events HTML 42K 36: R22 Basis of Presentation and Summary of Significant HTML 225K Accounting Policies (Policies) 37: R23 Basis of Presentation and Summary of Significant HTML 48K Accounting Policies (Tables) 38: R24 Business Combinations (Tables) HTML 131K 39: R25 Goodwill and Intangible Assets, net (Tables) HTML 54K 40: R26 Stock-Based Compensation (Tables) HTML 115K 41: R27 Disaggregation of Revenues and Concentration Risk HTML 72K (Tables) 42: R28 Income Taxes (Tables) HTML 58K 43: R29 Right-of-use Assets, Machinery and Equipment, Net HTML 35K and Construction in Progress (Tables) 44: R30 Commitments and Contingencies (Tables) HTML 62K 45: R31 Quarterly Financial Data (Unaudited) (Tables) HTML 65K 46: R32 Organization, Description of the Business and HTML 82K Liquidity (Details Narrative) 47: R33 Schedule of Prepaid Expenses and Other Current HTML 38K Assets (Details) 48: R34 Schedule of Reconciliation of Cash, Cash HTML 34K Equivalents, and Restricted Cash (Details) 49: R35 Schedule of Common Stock Equivalents Excluded from HTML 33K Computation of Diluted Net Loss Per Share of Common Stock (Details) 50: R36 Basis of Presentation and Summary of Significant HTML 75K Accounting Policies (Details Narrative) 51: R37 Schedule of Fair Value of Aggregate Merger HTML 49K Consideration (Details) 52: R38 Schedule of Fair Value of Aggregate Merger HTML 33K Consideration (Details) (Parenthetical) 53: R39 Schedule of Intangible Assets Acquired and HTML 65K Liabilities Assumed (Details) 54: R40 Schedule of Identifiable Intangible Assets and HTML 34K Estimated Useful Life (Details) 55: R41 Schedule of Fair Value of Contingent Consideration HTML 42K Liability (Details) 56: R42 Schedule of Contingent Consideration, Measured at HTML 43K Fair Value (Details) 57: R43 Schedule of Acquisition Intangible Assets HTML 44K (Details) 58: R44 Summary of Acquisition Intangible Assets (Details) HTML 29K (Parenthetical) 59: R45 Schedule of Condensed Statement of Operations HTML 49K (Details) 60: R46 Business Combinations (Details Narrative) HTML 223K 61: R47 Schedule of Goodwill and Intangible Assets HTML 58K (Details) 62: R48 Schedule of Intangible Assets Future Amortization HTML 41K Expense (Details) 63: R49 Shareholders? Equity (Details Narrative) HTML 79K 64: R50 Summary of Stock Option Activity (Details) HTML 101K 65: R51 Schedule of Stock Options Outstanding, Vested and HTML 50K Exercisable (Details) 66: R52 Summary of Stock-based Compensation Expense HTML 39K (Details) 67: R53 Schedule of Assumptions Used to Calculate Fair HTML 35K Value of Stock Options (Details) 68: R54 Stock-Based Compensation (Details Narrative) HTML 76K 69: R55 Schedule of Consolidated Revenues Attributable to HTML 39K Products or Services (Details) 70: R56 Schedule of Consolidated Revenues Generated by HTML 46K Unaffiliated Customers (Details) 71: R57 Schedule of Percentage of Consolidated Revenues HTML 38K Attributable to Geographical Locations (Details) 72: R58 Schedule of Percentage of Total Consolidated HTML 37K Accounts Receivables (Details) 73: R59 Schedule of Components of Deferred Tax Assets and HTML 56K Liabilities (Details) 74: R60 Schedule of Income Tax Reconciliation (Details) HTML 45K 75: R61 Schedule of Unrecognized Tax Benefit (Details) HTML 35K 76: R62 Income Taxes (Details Narrative) HTML 80K 77: R63 Schedule of Right-of-use Assets, Machinery and HTML 41K Equipment, Net, and Construction in Progress (Details) 78: R64 Right-of-use Assets, Machinery and Equipment, Net HTML 28K and Construction in Progress (Details Narrative) 79: R65 Schedule of Supplemental Cash Flow Information HTML 35K Related to Operating and Financing Lease (Details) 80: R66 Schedule of Supplemental Balance Sheet Information HTML 60K Related to Operating and Financing Leases (Details) 81: R67 Schedule of Future Minimum Lease Commitments for HTML 65K Operating and Financing Leases (Details) 82: R68 Commitments and Contingencies (Details Narrative) HTML 66K 83: R69 Related Party Transactions (Details Narrative) HTML 70K 84: R70 Loan Payable to Silicon Valley Bank (Details HTML 72K Narrative) 85: R71 Schedule of Quarterly Financial Information HTML 79K (Details) 88: XML IDEA XML File -- Filing Summary XML 161K 86: XML XBRL Instance -- form10-k_htm XML 2.12M 87: EXCEL IDEA Workbook of Financial Reports XLSX 145K 11: EX-101.CAL Inline XBRL Taxonomy Extension Calculation XML 220K Linkbase Document -- ocx-20211231_cal 12: EX-101.DEF Inline XBRL Taxonomy Extension Definition Linkbase XML 850K Document -- ocx-20211231_def 13: EX-101.LAB Inline XBRL Taxonomy Extension Label Linkbase XML 1.55M Document -- ocx-20211231_lab 14: EX-101.PRE Inline XBRL Taxonomy Extension Presentation XML 1.19M Linkbase Document -- ocx-20211231_pre 10: EX-101.SCH Inline XBRL Taxonomy Extension Schema Document -- XSD 238K ocx-20211231 89: JSON XBRL Instance as JSON Data -- MetaLinks 461± 647K 90: ZIP XBRL Zipped Folder -- 0001493152-22-006677-xbrl Zip 520K
Exhibit 23.2
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We hereby consent to the incorporation by reference in Amendment No. 2 to Registration Statement on Form S-1 (No. 333-213810), Registration Statements on Form S-3 (Nos. 333-220769, 333-231980, 333-240207, 333-252765, 333-256650 and 333-257905) and in Registration Statements on Form S-8 (Nos. 333-219109, 333-208935, 333-227118, 333-232773 and 333-257740) of OncoCyte Corporation of our report dated March 19, 2021 relating to the consolidated financial statements of OncoCyte Corporation as of and for the year ended December 31, 2021, which appears in this Annual Report on Form 10-K.
/s/ OUM & CO. LLP
San Francisco, California
C:
This ‘10-K’ Filing | Date | Other Filings | ||
---|---|---|---|---|
Filed on: | 3/11/22 | |||
For Period end: | 12/31/21 | 10-K/A | ||
3/19/21 | 10-K, 4 | |||
List all Filings |
As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 4/12/23 Oncocyte Corp. 10-K 12/31/22 94:11M M2 Compliance LLC/FA 4/06/23 Oncocyte Corp. 424B5 1:307K M2 Compliance LLC/FA 5/12/22 Oncocyte Corp. 10-Q 3/31/22 78:7.5M M2 Compliance LLC/FA 5/02/22 Oncocyte Corp. 10-K/A 12/31/21 12:649K M2 Compliance LLC/FA 4/18/22 Oncocyte Corp. 424B5 1:384K M2 Compliance LLC/FA 4/15/22 Oncocyte Corp. 424B5 1:440K M2 Compliance LLC/FA 4/13/22 Oncocyte Corp. 424B5 1:442K M2 Compliance LLC/FA |