{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-22-107988","form_type":"8-K","ticker":"SES","cik":"0001819142","company_name":"SES AI Corp","filed_at":"2022-04-18T23:59:59+00:00","discovered_at":"2026-05-14T18:04:02.481874+00:00","generated_at":"2026-06-26T06:58:17.307151+00:00","sec_items":["4.01","9.01"],"event_type":"regulatory","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"SES AI dismisses auditor Withum, engages KPMG; material weakness warrants restatement","bullets":["Audit Committee dismissed Withum Smith+Brown as independent auditor, effective April 15, 2022.","Engaged KPMG as new auditor for FY 2022; KPMG had previously audited Old SES.","Only reportable event was a material weakness in internal controls over classification of common stock and warrants, leading to restatement of certain 2021 interim financials.","No disagreements with Withum on accounting principles or audit scope during the period."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-22-107988","json":"https://secwatch.observer/filing/0001193125-22-107988.json","markdown":"https://secwatch.observer/filing/0001193125-22-107988.md","text":"https://secwatch.observer/filing/0001193125-22-107988.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1819142/000119312522107988/0001193125-22-107988-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1819142/000119312522107988/d359347d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-26T06:58:17.307151+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}