---
schema_version: "secwatch.filing_event.v1"
accession: "0001193125-25-216371"
form_type: "8-K"
ticker: "ABTC"
cik: "0001755953"
company_name: "American Bitcoin Corp."
filed_at: "2025-09-25T23:59:59+00:00"
generated_at: "2026-05-17T05:40:45.698214+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# American Bitcoin dismisses RBSM, appoints KPMG as auditor effective Sept 19, 2025

## Summary
- RBSM dismissed as independent auditor; no disagreements but prior reports contained going-concern qualification.
- Material weaknesses in ICFR for fiscal years 2024 and 2023 previously disclosed.
- KPMG LLP appointed as new independent auditor for fiscal year ending Dec 31, 2025.
- Company authorized RBSM to respond fully to KPMG regarding material weaknesses.

## SEC filing metadata
- accession: 0001193125-25-216371
- form_type: 8-K
- ticker: ABTC
- cik: 0001755953
- company_name: American Bitcoin Corp.
- filed_at: 2025-09-25T23:59:59+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/1755953/000119312525216371/0001193125-25-216371-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1755953/000119312525216371/abtc-20250919.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001193125-25-216371
- JSON: https://secwatch.observer/filing/0001193125-25-216371.json
- Plain text: https://secwatch.observer/filing/0001193125-25-216371.txt

## Key facts
- Auditor Changes
  American Bitcoin Corp. engaged KPMG LLP as its auditor.
  - Action: engagement
  - Auditor: KPMG LLP
  source text: The material weaknesses were discussed with the Committee, and the Company has authorized RBSM to respond fully to inquiries of KPMG concerning the material weaknesses. The Company provided RBSM with a copy of the foregoing disclosures and requested that RBSM furnish a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the statements made herein, as specified by Item 304(a)(3) of Regulation S-K. A copy of RBSM’s letter, dated September 23, 2025, is filed as Exhibit 16.1 to this Current Report on Form 8-K. (b) Engagement of New Independent Registered Public Accounting Firm On September 19, 2025, the Committee approved the appointment of KPMG LLP (“KPMG”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1755953/000119312525216371/0001193125-25-216371-index.htm
- Auditor Changes
  American Bitcoin Corp. dismissed RBSM LLP as its auditor.
  - Action: dismissal
  - Auditor: RBSM LLP
  - Successor: KPMG LLP
  source text: (a) Dismissal of Previous Independent Registered Public Accounting Firm On September 19, 2025, the Audit Committee (the “Committee”) of the Board of Directors of American Bitcoin Corp. (the “Company”) dismissed RBSM LLP (“RBSM”) as the Company’s independent registered public accounting firm.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1755953/000119312525216371/0001193125-25-216371-index.htm

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