SmartKem, Inc. (SMTK): auditor change — SmartKem auditor changes from Marcum to CBIZ; going-concern note in prior audits

SmartKem, Inc.

Marcum LLP resigned as independent auditor on April 21, 2025; CBIZ CPAs P.C. (which acquired Marcum's attest business) appointed same day.
Prior audit reports for FY2023 and FY2024 included a going-concern explanatory paragraph but were otherwise unqualified.
Two historical material weaknesses—related to June 2023 private placement and Jan 2024 amendment agreement—were identified and subsequently remediated.
No disagreements or reportable events (as defined in Item 304) occurred between the company and Marcum.

item 4.01 item 9.01

Key facts

Extracted from this filing and checked against the source text.

Auditor Changes SEC 8-K Item 4.01/4.02 confidence 0.95

SmartKem, Inc. engaged CBIZ CPAs P.C. as its auditor.

Action: engagement
Auditor: CBIZ CPAs P.C.

Exact text from the filing

On April 21, 2025, the Company, with the approval of the Audit Committee of the Company’s Board of Directors, engaged CBIZ CPAs as the Company’s independent registered public accounting firm.

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Auditor Changes SEC 8-K Item 4.01/4.02 confidence 0.95

Marcum LLP resigned as auditor of SmartKem, Inc..

Action: resignation
Auditor: Marcum LLP
Successor: CBIZ CPAs P.C.

Exact text from the filing

On April 21, 2025, Marcum LLP (“Marcum”) informed SmartKem, Inc. (the “Company”) that Marcum resigned as the Company’s independent registered public accounting firm.

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6 auditor changes filed in the last 30 days. Browse all auditor changes →

SmartKem, Inc. filing history →

Source: SEC EDGAR

accession 0001104659-25-037457

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