other_material
confidence high
sentiment neutral
materiality 0.20
22nd Century Group replaces auditor Freed Maxick with WithumSmith+Brown effective Aug 22, 2025
22nd Century Group, Inc.
- Audit Committee approved replacement of Freed Maxick P.C. due to acquisition of certain assets by WithumSmith+Brown, PC.
- No disagreements or reportable events occurred during fiscal years 2023 and 2024 with prior auditor.
- Prior auditor's reports for 2023 and 2024 were unqualified with no adverse opinion or modification.
- WithumSmith+Brown, PC appointed as independent auditor for fiscal year ending Dec 31, 2025.
- Company provided prior auditor with disclosure; Withum furnished letter agreeing with statements.
item 4.01item 9.01