---
schema_version: "secwatch.filing_event.v1"
accession: "0001477932-22-008886"
form_type: "8-K"
ticker: null
cik: "0000860543"
company_name: "Jacksam Corp"
filed_at: "2022-11-25T23:59:59+00:00"
generated_at: "2026-06-21T13:10:34.858303+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# Jacksam auditor L&L CPAs resigns; no prior disagreements but going concern noted

## Summary
- L&L CPAs resigned as Jacksam's independent auditor effective Nov. 22, 2022, citing discontinuation of public company audit services.
- No disagreements on accounting principles or audit scope during fiscal years ended Dec. 31, 2021 and 2020.
- L&L's audit reports for 2021 and 2020 included an explanatory paragraph about the company's ability to continue as a going concern.
- Jacksam is actively seeking a new independent registered public accounting firm.

## SEC filing metadata
- accession: 0001477932-22-008886
- form_type: 8-K
- cik: 0000860543
- company_name: Jacksam Corp
- filed_at: 2022-11-25T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- 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/860543/000147793222008886/0001477932-22-008886-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/860543/000147793222008886/jksm_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001477932-22-008886
- JSON: https://secwatch.observer/filing/0001477932-22-008886.json
- Plain text: https://secwatch.observer/filing/0001477932-22-008886.txt

## Key facts
- Auditor Changes
  L&L CPAs, PA resigned as auditor of Jacksam Corp.
  - Action: resignation
  - Auditor: L&L CPAs, PA
  source text: On November 22, 2022, the Board of Directors of Jacksam Corporation (“Company”) received a formal notice of resignation from its independent auditors, L&L CPAs, PA (“L&L”), effective as of such date, due to L&L will not continue to offer public company audit services.
  evidence_url: https://www.sec.gov/Archives/edgar/data/860543/000147793222008886/0001477932-22-008886-index.htm

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