---
schema_version: "secwatch.filing_event.v1"
accession: "0001437749-23-021186"
form_type: "8-K"
ticker: "SABS"
cik: "0001833214"
company_name: "SAB Biotherapeutics, Inc."
filed_at: "2023-07-31T23:59:59+00:00"
generated_at: "2026-06-12T22:15:44.907064+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# Auditor MHM declines re-election as SAB Biotherapeutics' independent auditor; going concern noted

## Summary
- MHM notified SAB Biotherapeutics on July 25, 2023 it will not stand for re-election as auditor for FY 2023.
- MHM to cease as auditor by earlier of new firm engagement, Q2 2023 10-Q filing, or August 21, 2023.
- MHM's audit reports for 2021-2022 included a going concern explanatory paragraph and a material weakness in internal controls leading to a restatement.
- Company is in process of selecting a new independent registered public accounting firm; no successor named yet.
- MHM furnished a letter to the SEC (Exhibit 16.1) agreeing with the company's statements in this 8-K.

## SEC filing metadata
- accession: 0001437749-23-021186
- form_type: 8-K
- ticker: SABS
- cik: 0001833214
- company_name: SAB Biotherapeutics, Inc.
- filed_at: 2023-07-31T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1833214/000143774923021186/0001437749-23-021186-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1833214/000143774923021186/sabs20230728_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001437749-23-021186
- JSON: https://secwatch.observer/filing/0001437749-23-021186.json
- Plain text: https://secwatch.observer/filing/0001437749-23-021186.txt

## Key facts
- Auditor Changes
  Mayer Hoffman McCann P.C. resigned as auditor of SAB Biotherapeutics, Inc..
  - Action: resignation
  - Auditor: Mayer Hoffman McCann P.C.
  source text: On July 25, 2023, Mayer Hoffman McCann P.C. (“MHM”) informed SAB Biotherapeutics, Inc. (the “Company”) and the Audit Committee of the Company’s Board of Directors that it would not stand for re-election as the Company’s independent registered public accounting firm for the audit of the Company’s financial statements for the fiscal year ending December 31, 2023.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1833214/000143774923021186/0001437749-23-021186-index.htm

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