T1 Energy Inc. (TE): auditor change — T1 Energy restates Q1 2025 financials, identifies material weakness in internal controls

T1 Energy Inc.

Intangible asset amortization will be reclassified as offset to revenue, not operating expense.
Audit Committee concludes Q1 2025 unaudited financials should not be relied upon; restatement to be filed.
Material weakness in internal control over financial reporting identified; disclosure controls ineffective as of March 31, 2025.
Company filed Form 12b-25 on August 15, 2025 for late Q2 10-Q filing.

item 4.02 item 9.01

Key facts

Extracted from this filing and checked against the source text.

Auditor Changes SEC 8-K Item 4.01/4.02 confidence 0.9

T1 Energy Inc. reported that prior financial statements should not be relied upon.

Action: non reliance
Auditor: PricewaterhouseCoopers AS

Exact text from the filing

On August 18, 2025, the Audit and Risk Committee of the Board of Directors (the “Audit Committee”) of the Company concluded, after considering the recommendations of management and discussing with the Company’s independent registered public accounting firm, PricewaterhouseCoopers AS (“PwC”), that the Company’s unaudited condensed consolidated financial statements as of and for the three months ended March 31, 2025 (the “Non-Reliance Period”), should not be relied upon due to the above described misstatement and needs to be restated.

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Source: SEC EDGAR

accession 0001213900-25-077935

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