|
Document And Entity Information (USD $)
|
12 Months Ended | ||
|---|---|---|---|
|
Sep. 30, 2013
|
May 01, 2014
|
Mar. 31, 2013
|
|
| Document Information [Line Items] | |||
| Document Type | 10-K | ||
| Amendment Flag | true | ||
| Document Period End Date | Sep. 30, 2013 | ||
| Document Fiscal Year Focus | 2013 | ||
| Document Fiscal Period Focus | FY | ||
| Trading Symbol | ARTH | ||
| Entity Common Stock, Shares Outstanding | 72,076,487 | ||
| Entity Registrant Name | Arch Therapeutics, Inc. | ||
| Entity Central Index Key | 0001537561 | ||
| Current Fiscal Year End Date | --09-30 | ||
| Entity Well-known Seasoned Issuer | No | ||
| Entity Voluntary Filers | No | ||
| Entity Current Reporting Status | Yes | ||
| Entity Filer Category | Smaller Reporting Company | ||
| Entity Public Float | $ 1,979,600 | ||
| Amendment Description | Arch Therapeutics, Inc. and subsidiary (the “Company”) is filing this Amendment No. 1 (“Amendment No. 1”) to its Annual Report on Form 10-K for the fiscal year ended September 30, 2013, which was originally filed on December 27, 2013 (the “Original Form 10-K”), for the purpose of correcting immaterial presentation errors associated with the issuances of stock and warrants in the consolidated statements of changes in stockholders’ equity (deficit), which disclosed such issuances in the aggregate rather than by date within each year, as well as certain classification and presentation matters in the consolidated statement of cash flows, which disclosed an interest payment within cash flows from financing activities rather than cash flows from operating activities. This Amendment No. 1 also corrects certain standard wording within the Report of Independent Registered Public Accounting Firm, which was unintentionally misstated. The Company has revised its consolidated statements of changes in stockholders’ equity (deficit) and cash flows and related footnotes as of and for the year ended September 30, 2013 and for the period from inception (March 6, 2006) through September 30, 2013 and will reflect these corrections in all future filings that contain such consolidated financial statements. In this Amendment No. 1, the new consolidated statements of changes in stockholders’ equity (deficit) presentation reflects the issuances by date within each year rather than in the aggregate and the appropriate disclosure of total and per share consideration for shares issued. The new consolidated statement of cash flows presentation reflects the appropriate classification of certain operating and non-cash financing activities. These presentation errors and corrections had no effect on the Company’s consolidated net loss or its consolidated stockholders’ equity (deficit) as of and for the periods then ended. This Amendment No. 1 hereby amends the cover page, Item 8 of Part II and Item 15 of Part IV of the Original Form 10-K. In addition, as required by Rule 12b-15 promulgated under the Securities Exchange Act of 1934, as amended, new certifications by the Company’s principal executive officer and principal financial officer are filed as exhibits to this Amendment No. 1. Except as described above, no changes have been made to the Original Form 10-K. The Original Form 10-K continues to speak as of the date of its filing, and we have not updated the disclosures contained therein to reflect any events that occurred subsequent to the filing of the Original Form 10-K. As a result, this Amendment No. 1 should be read in conjunction with the Original Form 10-K and the Company’s other filings made with the Securities and Exchange Commission. |