---
schema_version: "secwatch.filing_event.v1"
accession: "0001493152-24-048034"
form_type: "8-K"
ticker: "VELO"
cik: "0001825079"
company_name: "Velo3D, Inc."
filed_at: "2024-11-27T23:59:59+00:00"
generated_at: "2026-05-29T15:03:27.041484+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Velo3D dismisses auditor PwC; cites material weaknesses and going concern uncertainty

## Summary
- PwC dismissed as auditor effective Nov 22, 2024; its 2023 report included a going concern doubt paragraph.
- Multiple material weaknesses in internal controls identified, including IT access, segregation of duties, and inventory accounting.
- No new independent accounting firm engaged as of filing date for FY 2024.
- No disagreements with PwC on accounting principles or audit scope during fiscal years 2022-2023 and interim period.

## SEC filing metadata
- accession: 0001493152-24-048034
- form_type: 8-K
- ticker: VELO
- cik: 0001825079
- company_name: Velo3D, Inc.
- filed_at: 2024-11-27T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1825079/000149315224048034/0001493152-24-048034-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1825079/000149315224048034/form8-k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-24-048034
- JSON: https://secwatch.observer/filing/0001493152-24-048034.json
- Plain text: https://secwatch.observer/filing/0001493152-24-048034.txt

## Key facts
- Auditor Changes
  Velo3D, Inc. dismissed PricewaterhouseCoopers LLP as its auditor.
  - Action: dismissal
  - Auditor: PricewaterhouseCoopers LLP
  source text: On November 22, 2024, the Audit Committee of the Board of Directors of the Company dismissed PricewaterhouseCoopers LLP (“PwC”) as the Company’s independent registered public accounting firm, effective immediately.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1825079/000149315224048034/0001493152-24-048034-index.htm

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