secwatch.observer — SEC 8-K summary
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Issuer:     SES AI Corp (SES)
CIK:        0001819142
Form:       8-K
Filed at:   2022-04-18T23:59:59+00:00
Accession:  0001193125-22-107988
Event type: regulatory
Sentiment:  neutral
Materiality: 0.50
Item codes: 4.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1819142/000119312522107988/0001193125-22-107988-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1819142/000119312522107988/d359347d8k.htm
  HTML page:      https://secwatch.observer/filing/0001193125-22-107988

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