---
schema_version: "secwatch.filing_event.v1"
accession: "0001104659-26-023876"
form_type: "8-K"
ticker: null
cik: "0001918102"
company_name: "DEEP FISSION, INC."
filed_at: "2026-03-05T23:59:59+00:00"
generated_at: "2026-05-15T19:58:11.202300+00:00"
event_type: "regulatory"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# Deep Fission replaces auditor dbbmckennon with Grant Thornton; material weakness in internal controls disclosed

## Summary
- Audit committee approved Grant Thornton as new independent auditor; dbbmckennon dismissed effective Feb 27, 2026.
- Prior auditor reports for FY2024 and FY2023 included going concern qualification; no disagreements or reportable events.
- Company disclosed material weakness in internal controls over financial reporting; no financial restatement occurred.

## SEC filing metadata
- accession: 0001104659-26-023876
- form_type: 8-K
- cik: 0001918102
- company_name: DEEP FISSION, INC.
- filed_at: 2026-03-05T23:59:59+00:00
- event_type: regulatory
- sentiment: neutral
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1918102/000110465926023876/0001104659-26-023876-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1918102/000110465926023876/tm267549d1_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-26-023876
- JSON: https://secwatch.observer/filing/0001104659-26-023876.json
- Plain text: https://secwatch.observer/filing/0001104659-26-023876.txt

## Source-grounded claims
- claim_id: 19fb1f1cd3d0ddbf2b86e8f43f53f8383c5cd10a
  claim: DEEP FISSION, INC. engaged Grant Thornton LLP as its auditor.
  evidence_excerpt: On February 27, 2026, the Audit Committee of the Board of Directors (the “Audit Committee”) of Deep Fission, Inc. (the “Company”) approved the engagement of Grant Thornton LLP (“Grant Thornton”) as the Company’s independent registered public accounting firm to audit the Company’s consolidated financial statements for the fiscal years ended December 31, 2024 and 2025.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1918102/000110465926023876/0001104659-26-023876-index.htm
- claim_id: ecfb431323a42c64d91cf329830fefee1bc5d6a5
  claim: DEEP FISSION, INC. dismissed dbbmckennon as its auditor.
  evidence_excerpt: Accordingly, dbbmckennon (“dbbmckennon”), the Company’s independent registered public accounting firm since September 5, 2025, was informed that it would be replaced as the Company’s independent registered public accounting firm effective February 27, 2026.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1918102/000110465926023876/0001104659-26-023876-index.htm

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