---
schema_version: "secwatch.filing_event.v1"
accession: "0001079973-23-000424"
form_type: "8-K"
ticker: null
cik: "0001078799"
company_name: "Marijuana Co of America, Inc."
filed_at: "2023-04-04T23:59:59+00:00"
generated_at: "2026-06-17T06:15:34.593880+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# Marijuana Company of America appoints Hudgens CPA as new auditor after L&L CPAs resignation

## Summary
- On Dec 16, 2022, Board appointed Hudgens CPA, PLLC of Houston, TX as independent registered public accounting firm for FY 2022 audit.
- Previous auditor L&L CPAs, PA resigned on Nov 22, 2022, as disclosed in prior 8-K.
- No prior consultations with Hudgens CPA regarding accounting principles or audit opinions before appointment.

## SEC filing metadata
- accession: 0001079973-23-000424
- form_type: 8-K
- cik: 0001078799
- company_name: Marijuana Co of America, Inc.
- filed_at: 2023-04-04T23:59:59+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/1078799/000107997323000424/0001079973-23-000424-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1078799/000107997323000424/mcoa_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001079973-23-000424
- JSON: https://secwatch.observer/filing/0001079973-23-000424.json
- Plain text: https://secwatch.observer/filing/0001079973-23-000424.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/1078799/000107997323000424/0001079973-23-000424-index.htm
- Auditor Changes
  Marijuana Co of America, Inc. engaged Hudgens CPA, PLLC as its auditor.
  - Action: engagement
  - Auditor: Hudgens CPA, PLLC
  source text: On December 16, 2022, our Board of Directors appointed Hudgens CPA, PLLC of Houston, Texas (“Hudgens CPA”) as our independent registered public accounting firm
  evidence_url: https://www.sec.gov/Archives/edgar/data/1078799/000107997323000424/0001079973-23-000424-index.htm

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