Terrestrial Energy Inc. /DE/ (IMSR): auditor change — Terrestrial Energy replaces Withum with UHY as independent auditor

Terrestrial Energy Inc. /DE/

Audit committee dismissed WithumSmith+Brown on Nov 21, 2025, effective upon notice Nov 24.
Withum's 2024 report on HCM II (pre-merger SPAC) had going-concern and restatement emphasis paragraphs.
No disagreements or reportable events occurred during Withum's tenure through dismissal.
UHY LLP engaged as new auditor for FY2025; UHY previously audited Legacy Terrestrial Energy.
HCM II did not consult UHY on any accounting matters before engagement.

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 0.9

Terrestrial Energy Inc. /DE/ dismissed WithumSmith+Brown, PC as its auditor.

Action: dismissal
Auditor: WithumSmith+Brown, PC

Exact text from the filing

(a) Dismissal of independent registered public accounting firm. On November 21, 2025, the Audit Committee approved the dismissal of WithumSmith+Brown, PC (“ Withum ”), the independent registered public accounting

View on SEC.gov

Auditor Changes SEC 8-K Item 4.01/4.02 confidence 0.9

Terrestrial Energy Inc. /DE/ engaged UHY LLP as its auditor.

Action: engagement
Auditor: UHY LLP

Exact text from the filing

On November 21, 2025, the Audit Committee approved the engagement of UHY LLP (“ UHY ”) as the Registrant’s independent registered public accounting firm to audit the consolidated financial

View on SEC.gov

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

Terrestrial Energy Inc. /DE/ filing history →

Source: SEC EDGAR

accession 0001104659-25-115406

view filing index on sec.gov

view primary document

Machine-readable: JSON · Markdown · Plain text

This headline and bullets were generated automatically by deepseek-v4-flash:cloud@v2 from the public filing. Read the source on SEC.gov before relying on any specific claim. Not investment advice. See methodology for how this pipeline works.