---
schema_version: "secwatch.filing_event.v1"
accession: "0001104659-26-005372"
form_type: "8-K"
ticker: "STAI"
cik: "0001994624"
company_name: "ScanTech AI Systems Inc."
filed_at: "2026-01-21T23:59:59+00:00"
generated_at: "2026-05-16T09:21:58.598556+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# ScanTech AI dismisses BPB as auditor, appoints CRI; discloses multiple material weaknesses in internal controls

## Summary
- Audit committee dismissed BPB and appointed CRI effective Jan 14, 2026, after CRI acquired BPB's capital markets practice.
- BPB did not issue any report; no disagreements, but reportable events included material weaknesses in internal controls as of Dec 31, 2024/2023.
- Weaknesses include accounting for warrants/derivatives, complex contract interpretation, related-party approvals, close process, and IT/cybersecurity.
- Restatement of Q2 2025 financials revealed additional material weakness in transaction recording, classification, and disclosure controls.
- CRI had no prior consultations with the company regarding accounting principles or disagreements.

## SEC filing metadata
- accession: 0001104659-26-005372
- form_type: 8-K
- ticker: STAI
- cik: 0001994624
- company_name: ScanTech AI Systems Inc.
- filed_at: 2026-01-21T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1994624/000110465926005372/0001104659-26-005372-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1994624/000110465926005372/tm263523d1_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-26-005372
- JSON: https://secwatch.observer/filing/0001104659-26-005372.json
- Plain text: https://secwatch.observer/filing/0001104659-26-005372.txt

## Key facts
- Auditor Changes
  ScanTech AI Systems Inc. dismissed Berkowitz Pollack Brant Advisors + CPAs, LLP as its auditor.
  - Action: dismissal
  - Auditor: Berkowitz Pollack Brant Advisors + CPAs, LLP
  - Successor: Carr, Riggs & Ingram, LLC
  source text: ertain assets related to the capital markets practice of Berkowitz Pollack Brant Advisors + CPAs, LLP (“BPB”). On January 14, 2026, the Audit Committee of the Company’s Board of Directors simultaneously dismissed BPB as the Company’s independent registered public accounting firm and approved the appointment of CRI as the Company’s independent registered public accounting firm. As previously disclosed, on October 6, 2025, the Company previously appointed BPB to serve as the Company’s independent registered public accounting firm. BPB did not issue any report during the period of its engagement. From October 6, 2025 through January 14, 2026, the date of BPB’s dismissal, there were no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K and
  evidence_url: https://www.sec.gov/Archives/edgar/data/1994624/000110465926005372/0001104659-26-005372-index.htm
- Auditor Changes
  ScanTech AI Systems Inc. engaged Carr, Riggs & Ingram, LLC as its auditor.
  - Action: engagement
  - Auditor: Carr, Riggs & Ingram, LLC
  source text: Company”) was notified that Carr, Riggs & Ingram, LLC (“CRI”) acquired, effective as of January 1, 2026, certain assets related to the capital markets practice of Berkowitz Pollack Brant Advisors + CPAs, LLP (“BPB”). On January 14, 2026, the Audit Committee of the Company’s Board of Directors simultaneously dismissed BPB as the Company’s independent registered public accounting firm and approved the appointment of CRI as the Company’s independent registered public accounting firm. As previously disclosed, on October 6, 2025, the Company previously appointed BPB to serve as the Company’s independent registered public accounting firm. BPB did not issue any report during the period of its engagement. From October 6, 2025 through January 14, 2026, the date of BPB’s dismissal, there were no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K and
  evidence_url: https://www.sec.gov/Archives/edgar/data/1994624/000110465926005372/0001104659-26-005372-index.htm

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