---
schema_version: "secwatch.filing_event.v1"
accession: "0001161697-23-000584"
form_type: "8-K"
ticker: null
cik: "0001161582"
company_name: "GROWLIFE, INC."
filed_at: "2023-12-07T23:59:59+00:00"
generated_at: "2026-06-07T16:01:12.168251+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# GrowLife auditor MGO declines re-appointment; M&K CPAS PLLC hired for FY2023

## Summary
- MGO notified GrowLife on Nov 29, 2023 it will not stand for re-appointment as auditor, effective Dec 31, 2023.
- No disagreements on accounting principles; material weaknesses in internal controls reported for 2021, 2022, and Q1 2023.
- Weaknesses relate to audit committee composition and accounting personnel capabilities for complex contracts.
- Audit committee approved engagement of M&K CPAS PLLC on Dec 5, 2023 to audit 2023 financial statements.
- M&K had no prior consultations with the company on accounting matters or disagreements.

## SEC filing metadata
- accession: 0001161697-23-000584
- form_type: 8-K
- cik: 0001161582
- company_name: GROWLIFE, INC.
- filed_at: 2023-12-07T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1161582/000116169723000584/0001161697-23-000584-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1161582/000116169723000584/form_8-k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001161697-23-000584
- JSON: https://secwatch.observer/filing/0001161697-23-000584.json
- Plain text: https://secwatch.observer/filing/0001161697-23-000584.txt

## Key facts
- Auditor Changes
  GROWLIFE, INC. engaged M&K CPAS PLLC as its auditor.
  - Action: engagement
  - Auditor: M&K CPAS PLLC
  source text: The Company has engaged the services of M&K CPAS PLLC (“M&K”) and as the Company’s new independent registered public accounting firm to audit the Company’s consolidated financial statements for the year then ended December 31, 2023.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1161582/000116169723000584/0001161697-23-000584-index.htm

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