3. REVISION OF PRIOR PERIOD FINANCIAL STATEMENTS FOR CORRECTION OF IMMATERIAL ERRORS

12 Months Ended

Sep. 30, 2019

Revision Of Prior Period Financial Statements For Correction Of Immaterial Errors

Revision of prior period finacial statements for Correction of Immaterial Errors

3. Revision of prior period financial statements for Correction of Immaterial Errors-

In November 2019, CEL-SCI discovered an error in the classification of certain employee compensation on the statement of operations.  Costs associated with employees considered to be in the research and development function of the business were incorrectly classified as general and administrative costs.  The total amount of expenses recorded is not impacted by this error. This misclassification has no impact on the earnings of CEL-SCI or its financial position. The error does not impact total compensation costs, total operating costs, net operating loss, net loss, net loss per share, cash flows or stockholders’ deficit. 

Employee related expenses of approximately $1.5 million were incorrectly recorded as general and administrative expenses and should have been recorded as research and development expenses in the prior year.  Prior year amounts have been revised in the current year financial statements to reflect this change. 

	Year ended 9/30/2018
	Originally Reported	Reclassification	Corrected
Operating Expenses
Research and development	$     9,400,306	$      1,514,225	$10,914,531
General and administrative	7,848,496	(1,514,225)	6,334,271
Total Operating Expenses	$   17,248,802	$                   -	$17,248,802