---
schema_version: "secwatch.filing_event.v1"
accession: "0000950170-24-025826"
form_type: "8-K"
ticker: null
cik: "0001477246"
company_name: "S&W Seed Co"
filed_at: "2024-03-05T23:59:59+00:00"
generated_at: "2026-06-05T03:43:15.886469+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# S&W Seed dismisses Crowe LLP, retains Grant Thornton as new auditor; going concern note in prior reports

## Summary
- Crowe LLP dismissed as independent auditor on Feb 28, 2024; no disagreements or reportable events during fiscal 2022 and 2023.
- Crowe's audit reports for FY2023 and FY2022 included an explanatory paragraph about substantial doubt on going concern.
- Grant Thornton LLP formally engaged as new independent auditor for FY2024 on March 4, 2024, approved by Audit Committee.
- Company had no prior consultations with Grant Thornton on accounting principles, disagreements, or reportable events.

## SEC filing metadata
- accession: 0000950170-24-025826
- form_type: 8-K
- cik: 0001477246
- company_name: S&W Seed Co
- filed_at: 2024-03-05T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1477246/000095017024025826/0000950170-24-025826-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1477246/000095017024025826/sanw-20240228.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000950170-24-025826
- JSON: https://secwatch.observer/filing/0000950170-24-025826.json
- Plain text: https://secwatch.observer/filing/0000950170-24-025826.txt

## Key facts
- Auditor Changes
  S&W Seed Co engaged Grant Thornton LLP as its auditor.
  - Action: engagement
  - Auditor: Grant Thornton LLP
  source text: On February 28, 2024, the Audit Committee approved the engagement of Grant Thornton LLP ("Grant Thornton") as the Company's independent registered public accounting firm for the fiscal year ending June 30, 2024.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1477246/000095017024025826/0000950170-24-025826-index.htm
- Auditor Changes
  S&W Seed Co dismissed Crowe LLP as its auditor.
  - Action: dismissal
  - Auditor: Crowe LLP
  source text: On February 28, 2024, the Audit Committee of the Board of Directors (the "Audit Committee") of S&W Seed Company (the "Company") dismissed Crowe LLP ("Crowe") as the Company’s independent registered public accounting firm.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1477246/000095017024025826/0000950170-24-025826-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.