---
schema_version: "secwatch.filing_event.v1"
accession: "0001104659-25-037457"
form_type: "8-K"
ticker: "SMTK"
cik: "0001817760"
company_name: "SmartKem, Inc."
filed_at: "2025-04-22T23:59:59+00:00"
generated_at: "2026-05-23T09:28:14.279477+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.25
calibrated_materiality_score: 0.25
confidence: "high"
source: SEC EDGAR
---

# SmartKem auditor changes from Marcum to CBIZ; going-concern note in prior audits

## Summary
- 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.

## SEC filing metadata
- accession: 0001104659-25-037457
- form_type: 8-K
- ticker: SMTK
- cik: 0001817760
- company_name: SmartKem, Inc.
- filed_at: 2025-04-22T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.25
- calibrated_materiality_score: 0.25
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1817760/000110465925037457/0001104659-25-037457-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1817760/000110465925037457/tm2512498d1_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-25-037457
- JSON: https://secwatch.observer/filing/0001104659-25-037457.json
- Plain text: https://secwatch.observer/filing/0001104659-25-037457.txt

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