---
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"
generated_at: "2026-05-16T17:23:41.851758+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# Terrestrial Energy replaces Withum with UHY as independent auditor

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.6
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/2019804/000110465925115406/0001104659-25-115406-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/2019804/000110465925115406/tm2531980d1_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-25-115406
- JSON: https://secwatch.observer/filing/0001104659-25-115406.json
- Plain text: https://secwatch.observer/filing/0001104659-25-115406.txt

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