---
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"
generated_at: "2026-06-26T06:58:17.307151+00:00"
event_type: "regulatory"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# SES AI dismisses auditor Withum, engages KPMG; material weakness warrants restatement

## Summary
- 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.

## SEC filing metadata
- 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
- 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/1819142/000119312522107988/0001193125-22-107988-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1819142/000119312522107988/d359347d8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001193125-22-107988
- JSON: https://secwatch.observer/filing/0001193125-22-107988.json
- Plain text: https://secwatch.observer/filing/0001193125-22-107988.txt

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