---
schema_version: "secwatch.filing_event.v1"
accession: "0001628280-26-002903"
form_type: "8-K"
ticker: "WKHS"
cik: "0001425287"
company_name: "Workhorse Group Inc."
filed_at: "2026-01-21T23:59:59+00:00"
generated_at: "2026-05-16T09:16:17.770763+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.55
calibrated_materiality_score: 0.55
confidence: "high"
source: SEC EDGAR
---

# Workhorse Group dismisses auditor BPB, appoints CRI; material weaknesses in internal controls remain unremediated

## Summary
- BPB dismissed as auditor effective Jan 21, 2026; CRI appointed as new independent registered public accounting firm.
- BPB's audit report for FY2024 included a going concern explanatory paragraph.
- Two material weaknesses in internal control over financial reporting remain unremediated: valuation review and quarterly reporting delays.
- No disagreements with BPB on accounting principles or practices during 2024-2025.

## SEC filing metadata
- accession: 0001628280-26-002903
- form_type: 8-K
- ticker: WKHS
- cik: 0001425287
- company_name: Workhorse Group Inc.
- filed_at: 2026-01-21T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.55
- calibrated_materiality_score: 0.55
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1425287/000162828026002903/0001628280-26-002903-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1425287/000162828026002903/wkhs-20260114.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001628280-26-002903
- JSON: https://secwatch.observer/filing/0001628280-26-002903.json
- Plain text: https://secwatch.observer/filing/0001628280-26-002903.txt

## Source-grounded claims
- claim_id: 373d70c49cead94b93a5a9dfb17889f79e91ca89
  claim: Workhorse Group Inc. engaged Carr, Riggs & Ingram, L.L.C. as its auditor.
  evidence_excerpt: The Company has been notified that Carr, Riggs & Ingram, L.L.C. (“CRI”) acquired, effective as of January 1, 2026, certain assets related to the capital markets practice of BPB. On January 21, 2026, the Audit Committee of the Board of Directors of the Company simultaneously dismissed BPB as the Company’s independent registered accounting firm and approved the appointment of CRI as the Company’s new independent registered public accounting firm, effective immediately.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1425287/000162828026002903/0001628280-26-002903-index.htm
- claim_id: c7f1157e98ceb7717ee7836a59bd044ac8f03e13
  claim: Workhorse Group Inc. dismissed Berkowitz Pollack Brant Advisors + CPAs, LLP as its auditor.
  evidence_excerpt: Item 4.01 Changes in Registrant’s Certifying Accountant Berkowitz Pollack Brant Advisors + CPAs, LLP (“BPB”) served as the Company’s independent registered public accounting firm prior to completion of the Merger and CBIZ served as Motiv’s independent registered public accounting firm prior to the Merger. The Company has been notified that Carr, Riggs & Ingram, L.L.C. (“CRI”) acquired, effective as of January 1, 2026, certain assets related to the capital markets practice of BPB. On January 21, 2026, the Audit Committee of the Board of Directors of the Company simultaneously dismissed BPB as the Company’s independent registered accounting firm and approved the appointment of CRI as the Company’s new independent registered public accounting firm, effective immediately.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1425287/000162828026002903/0001628280-26-002903-index.htm

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