secwatch.observer — SEC 8-K summary
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Issuer:     Terrestrial Energy Inc. /DE/ (IMSR)
CIK:        0002019804
Form:       8-K
Filed at:   2025-11-24T23:59:59+00:00
Accession:  0001104659-25-115406
Event type: other_material
Sentiment:  neutral
Materiality: 0.60
Item codes: 4.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

Terrestrial Energy replaces Withum with UHY as independent auditor
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- 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.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/2019804/000110465925115406/0001104659-25-115406-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/2019804/000110465925115406/tm2531980d1_8k.htm
  HTML page:      https://secwatch.observer/filing/0001104659-25-115406

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