---
schema_version: "secwatch.filing_event.v1"
accession: "0001437749-24-012565"
form_type: "8-K"
ticker: "CHUC"
cik: "0001134765"
company_name: "Charlie's Holdings, Inc."
filed_at: "2024-04-19T23:59:59+00:00"
generated_at: "2026-06-03T15:14:01.713943+00:00"
event_type: "other"
sentiment: "negative"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# Charlie's Holdings auditor Mazars resigns after Q1 2024 filing; going concern noted

## Summary
- Mazars resigned April 17, 2024, effective after the Q1 2024 Form 10-Q filing.
- Resignation due to Mazars' merger with FORVIS, LLP effective June 1, 2024.
- Mazars' 2023 audit report included a going concern emphasis paragraph and a critical audit matter on inventory reserve.
- No disagreements or reportable events occurred between Company and Mazars during the engagement.
- Company has not yet named a replacement independent auditor.

## SEC filing metadata
- accession: 0001437749-24-012565
- form_type: 8-K
- ticker: CHUC
- cik: 0001134765
- company_name: Charlie's Holdings, Inc.
- filed_at: 2024-04-19T23:59:59+00:00
- event_type: other
- sentiment: negative
- materiality_score: 0.65
- calibrated_materiality_score: 0.65
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1134765/000143774924012565/0001437749-24-012565-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1134765/000143774924012565/chuc20240419_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001437749-24-012565
- JSON: https://secwatch.observer/filing/0001437749-24-012565.json
- Plain text: https://secwatch.observer/filing/0001437749-24-012565.txt

## Key facts
- Auditor Changes
  Mazars USA LLP resigned as auditor of Charlie's Holdings, Inc..
  - Action: resignation
  - Auditor: Mazars USA LLP
  source text: On April 17, 2024, the Audit Committee (the "Committee") of the Board of Directors of Charlie’s Holdings, Inc. (the "Company") accepted the resignation of Mazars USA LLP ("Mazars"), the Company’s current independent registered public accounting firm.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1134765/000143774924012565/0001437749-24-012565-index.htm

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