---
schema_version: "secwatch.filing_event.v1"
accession: "0001213900-23-082770"
form_type: "8-K"
ticker: null
cik: "0001851860"
company_name: "SMART FOR LIFE, INC."
filed_at: "2023-11-02T23:59:59+00:00"
generated_at: "2026-06-09T00:57:56.353903+00:00"
event_type: "other"
sentiment: "negative"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Smart for Life implements 1-for-3 reverse stock split; dismisses auditor CohnReznick, engages RBSM

## Summary
- Reverse stock split effective Oct 27, 2023; authorized shares reduced from 166,666,667 to 55,555,556.
- Common stock began trading split-adjusted on Nasdaq under symbol SMFL with new CUSIP 83204U509.
- Dismissed CohnReznick as independent auditor; no disagreements but material weaknesses in internal controls as of March 31 and June 30, 2023.
- Engaged RBSM LLP as new independent auditor for fiscal year ending Dec 31, 2023.
- Material weaknesses: lack of segregation of duties and insufficient in-house accounting for complex transactions.

## SEC filing metadata
- accession: 0001213900-23-082770
- form_type: 8-K
- cik: 0001851860
- company_name: SMART FOR LIFE, INC.
- filed_at: 2023-11-02T23:59:59+00:00
- event_type: other
- sentiment: negative
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 3.03, 4.01, 5.03, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1851860/000121390023082770/0001213900-23-082770-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1851860/000121390023082770/ea187652-8k_smartfor.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-23-082770
- JSON: https://secwatch.observer/filing/0001213900-23-082770.json
- Plain text: https://secwatch.observer/filing/0001213900-23-082770.txt

## Key facts
- Auditor Changes
  SMART FOR LIFE, INC. dismissed CohnReznick LLP as its auditor.
  - Action: dismissal
  - Auditor: CohnReznick LLP
  - Successor: RBSM LLP
  source text: upon the approval of the Audit Committee of the Board of Directors, the Company dismissed its independent registered public accounting firm, CohnReznick LLP
  evidence_url: https://www.sec.gov/Archives/edgar/data/1851860/000121390023082770/0001213900-23-082770-index.htm
- Auditor Changes
  SMART FOR LIFE, INC. engaged RBSM LLP as its auditor.
  - Action: engagement
  - Auditor: RBSM LLP
  source text: pon the approval of the Audit Committee, the Company engaged RBSM LLP (“ RBSM ”) as the Company’s new independent registered public accounting firm for the fiscal year ending December 31, 2023 and interim periods.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1851860/000121390023082770/0001213900-23-082770-index.htm
- Governance Changes
  SMART FOR LIFE, INC.: Reverse stock split decreased authorized common stock from 166,666,667 to 55,555,556 shares (effective 2023-10-27).
  - Change: charter amendment
  - Effective: 2023-10-27
  source text: On October 27, 2023, Smart for Life, Inc. (the “ Company ”) implemented the previously announced one-for-3 reverse stock split (the “ Reverse Stock Split ”) of the Company’s authorized and outstanding common stock, par value $0.0001 per share (“ Common Stock ”), by filing a Certificate of Change that became effective on October 27, 2023 (the “ Certificate of Change ”). As a result of the Reverse Stock Split, the Company’s authorized Common Stock decreased from 166,666,667 shares to 55,555,556 shares.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1851860/000121390023082770/0001213900-23-082770-index.htm

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