Aura Biosciences (AURA) 10-K/A14 Jun 242023 FY Annual report (amended)Financial data

Company Profile

Cover Page

Cover Page - USD ($) $ in Millions	12 Months Ended
Cover Page - USD ($) $ in Millions	Dec. 31, 2023	Mar. 20, 2024	Jun. 30, 2023
Document Information [Line Items]
Document Type	10-K/A
Amendment Flag	true
Document Period End Date	Dec. 31, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	FY
Entity Registrant Name	AURA BIOSCIENCES, INC.
Entity Central Index Key	0001501796
Entity File Number	001-40971
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	32-0271970
Entity Address, Address Line One	80 Guest Street
Entity Address, City or Town	Boston
Entity Address, State or Province	MA
Entity Address, Postal Zip Code	02135
City Area Code	617
Local Phone Number	500-8864
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Interactive Data Current	Yes
Entity Current Reporting Status	Yes
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction [Flag]	false
Entity Shell Company	false
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Title of 12(b) Security	Common Stock, par value $0.00001 per share
Trading Symbol	AURA
Security Exchange Name	NASDAQ
Document Annual Report	true
Document Transition Report	false
Entity Common Stock, Shares Outstanding		49,504,405
Auditor Name	Ernst & Young LLP
Auditor Location	Boston Massachusetts
Auditor Firm ID	42
Entity Public Float			$ 224.6
Amendment Description	This Amendment No. 1 to Form 10-K (this “Amendment”) amends the Annual Report on Form 10-K for the year ended December 31, 2023 originally filed on March 27, 2024 (the “Original Report”) by Aura Biosciences, Inc., or the Company or Aura. The sole purpose of this Amendment is (a) to amend each of (1) Part III, Item 11 “Executive Compensation”, (2) Part III, Item 12 “Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters” and (3) Part III, Item 13 “Certain Relationships and Related Transactions, and Director Independence” of the Original Report, in each case, to update the disclosure for the Company’s named executive officers to include J. Jill Hopkins, M.D. and to remove Cadmus C. Rich, M.D. as a named executive officer, and (b) to amend Part III, Item 11 “Executive Compensation” of the Original Report to correct the calculation of the value of option awards to be in accordance with FASB Accounting Standards Codification Topic 718. Also included in this Amendment are (i) the signature page, (ii) certifications required of the principal executive officer and principal financial officer under Section 302 of the Sarbanes-Oxley Act of 2002 and (iii) Item 15, which has been restated in its entirety as set forth below to include the additional certifications and other exhibits. Because no financial statements are contained within this Amendment, the Company is not including certifications pursuant to Section 906 of the Sarbanes-Oxley Act of 2002. Except as set forth in this Amendment, no other changes are made to the Original Report. Unless expressly stated, this Amendment does not reflect events occurring after the filing of the Original Report, nor does it modify or update in any way the disclosures contained in the Original Report, which speak as of the date of the Original Report. Accordingly, this Amendment should be read in conjunction with the Original Report and the Company’s other SEC filings subsequent to the filing of the Original Report.