---
schema_version: "secwatch.filing_event.v1"
accession: "0001079973-22-001466"
form_type: "8-K"
ticker: null
cik: "0001078799"
company_name: "Marijuana Co of America, Inc."
filed_at: "2022-11-29T23:59:59+00:00"
generated_at: "2026-06-21T12:04:07.106922+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# Auditor L&L CPAs, PA resigns as certifying accountant for MCOA

## Summary
- L&L CPAs, PA resigned on November 22, 2022, as principal auditor for MCOA.
- No adverse opinions or disagreements with L&L CPAs, PA during prior two fiscal years or interim period.
- Board of directors did not participate in the resignation decision.

## SEC filing metadata
- accession: 0001079973-22-001466
- form_type: 8-K
- cik: 0001078799
- company_name: Marijuana Co of America, Inc.
- filed_at: 2022-11-29T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1078799/000107997322001466/0001079973-22-001466-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1078799/000107997322001466/mcoa_8k-112922.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001079973-22-001466
- JSON: https://secwatch.observer/filing/0001079973-22-001466.json
- Plain text: https://secwatch.observer/filing/0001079973-22-001466.txt

## Key facts
- Auditor Changes
  L&L CPAs, PA resigned as auditor of Marijuana Co of America, Inc..
  - Action: resignation
  - Auditor: L&L CPAs, PA
  source text: On November 22, 2022, L&L CPAs, PA, the principal accountant engaged to audit the registrant's financial statements, resigned its position.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1078799/000107997322001466/0001079973-22-001466-index.htm

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