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

Machine-readable event card

schema_version: secwatch.filing_event.v1
accession: 0001104659-25-115406
form_type: 8-K
ticker: IMSR
cik: 0002019804
company_name: Terrestrial Energy Inc. /DE/
filed_at: 2025-11-24T23:59:59+00:00
discovered_at: 2026-05-14T18:02:41.335048+00:00
generated_at: 2026-05-16T17:23:41.851758+00:00
sec_items: ["4.01", "9.01"]
event_type: other_material
sentiment: neutral
materiality_score: 0.6
confidence: high
secwatch_canonical_url: https://secwatch.observer/filing/0001104659-25-115406
json_url: https://secwatch.observer/filing/0001104659-25-115406.json
markdown_url: https://secwatch.observer/filing/0001104659-25-115406.md
text_url: https://secwatch.observer/filing/0001104659-25-115406.txt
edgar_index_url: https://www.sec.gov/Archives/edgar/data/2019804/000110465925115406/0001104659-25-115406-index.htm
edgar_primary_document_url: https://www.sec.gov/Archives/edgar/data/2019804/000110465925115406/tm2531980d1_8k.htm
generated_by_model: deepseek-v4-flash:cloud@v2
review_status: machine_generated
human_reviewed: false
corrected: false
correction_note: null
correction_timestamp: null
superseded_by: null

JSON Markdown Plain text

Source: SEC EDGAR

accession 0001104659-25-115406

view filing index on sec.gov

view primary document

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.