---
schema_version: "secwatch.filing_event.v1"
accession: "0001104659-23-048579"
form_type: "8-K"
ticker: null
cik: "0001813658"
company_name: "Tempo Automation Holdings, Inc."
filed_at: "2023-04-24T23:59:59+00:00"
generated_at: "2026-06-16T19:21:47.670650+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.55
calibrated_materiality_score: 0.55
confidence: "high"
source: SEC EDGAR
---

# Tempo Automation dismisses BDO, appoints Withum as auditor; BDO report had going concern

## Summary
- Dismissed BDO USA, LLP as auditor and appointed WithumSmith+Brown PC for FY2023, effective April 18, 2023.
- BDO's audit report for FY2022 included an explanatory paragraph on substantial doubt about going concern.
- No disagreements with BDO on accounting principles or audit scope during FY2021 and FY2022 audits.
- Material weaknesses in internal control over financial reporting remain unremediated as of filing date.
- Withum's appointment is subject to completion of standard client acceptance procedures.

## SEC filing metadata
- accession: 0001104659-23-048579
- form_type: 8-K
- cik: 0001813658
- company_name: Tempo Automation Holdings, Inc.
- filed_at: 2023-04-24T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.55
- calibrated_materiality_score: 0.55
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1813658/000110465923048579/0001104659-23-048579-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1813658/000110465923048579/tm2313510d1_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-23-048579
- JSON: https://secwatch.observer/filing/0001104659-23-048579.json
- Plain text: https://secwatch.observer/filing/0001104659-23-048579.txt

## Key facts
- Auditor Changes
  Tempo Automation Holdings, Inc. dismissed BDO USA, LLP as its auditor.
  - Action: dismissal
  - Auditor: BDO USA, LLP
  - Successor: WithumSmith+Brown PC
  source text: dismissed BDO USA, LLP ("BDO"), the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2022, as the Company’s independent registered public accounting firm, effective as of April 18, 2023.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1813658/000110465923048579/0001104659-23-048579-index.htm
- Auditor Changes
  Tempo Automation Holdings, Inc. engaged WithumSmith+Brown PC as its auditor.
  - Action: engagement
  - Auditor: WithumSmith+Brown PC
  source text: the Board unanimously approved the appointment of Withum as the Company’s new independent registered public accounting firm, effective as of April 18, 2023.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1813658/000110465923048579/0001104659-23-048579-index.htm

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