---
schema_version: "secwatch.filing_event.v1"
accession: "0001628280-24-013705"
form_type: "8-K"
ticker: "TCNNF"
cik: "0001754195"
company_name: "Trulieve Cannabis Corp."
filed_at: "2024-03-29T23:59:59+00:00"
generated_at: "2026-06-04T05:27:38.101168+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# Trulieve dismisses Marcum as auditor, appoints Withum; cites material weaknesses in internal controls

## Summary
- Dismissed Marcum LLP effective March 25, 2024; engaged WithumSmith+Brown, PC as auditor for FY2024.
- Marcum's audit reports on financial statements for 2023 and 2022 were unqualified, but internal control opinions were adverse.
- Material weaknesses: ineffective ITGCs (user access, change management), inventory valuation controls, and variable interest entity controls.
- Company continues remediation efforts for material weaknesses disclosed in the 2023 Form 10-K.
- No accounting disagreements with Marcum; Marcum agreed with the disclosures in a letter attached as Exhibit 16.1.

## SEC filing metadata
- accession: 0001628280-24-013705
- form_type: 8-K
- ticker: TCNNF
- cik: 0001754195
- company_name: Trulieve Cannabis Corp.
- filed_at: 2024-03-29T23:59:59+00:00
- event_type: other_material
- 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/1754195/000162828024013705/0001628280-24-013705-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1754195/000162828024013705/tcnnf-20240325.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001628280-24-013705
- JSON: https://secwatch.observer/filing/0001628280-24-013705.json
- Plain text: https://secwatch.observer/filing/0001628280-24-013705.txt

## Key facts
- Auditor Changes
  Trulieve Cannabis Corp. engaged WithumSmith+Brown, PC as its auditor.
  - Action: engagement
  - Auditor: WithumSmith+Brown, PC
  source text: On March 25, 2024, the Audit Committee of the Company approved the appointment of WithumSmith+Brown, PC (“Withum”) as the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2024.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1754195/000162828024013705/0001628280-24-013705-index.htm
- Auditor Changes
  Trulieve Cannabis Corp. dismissed Marcum LLP as its auditor.
  - Action: dismissal
  - Auditor: Marcum LLP
  - Successor: WithumSmith+Brown, PC
  source text: Effective March 25, 2024, the audit committee of the Board of Directors (the "Audit Committee") of Trulieve Cannabis Corp. (the "Company") approved the dismissal of Marcum LLP ("Marcum") as the Company’s independent registered public accounting firm and informed Marcum of such dismissal.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1754195/000162828024013705/0001628280-24-013705-index.htm

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