22nd Century Group, Inc. (XXII): auditor change — 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 4.01 item 9.01

Key facts

Extracted from this filing and checked against the source text.

Auditor Changes SEC 8-K Item 4.01/4.02 confidence 0.9

22nd Century Group, Inc. engaged Withum Smith+Brown, PC as its auditor.

Action: engagement
Auditor: Withum Smith+Brown, PC

Exact text from the filing

on August 22, 2025, the Committee approved the engagement of Withum as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025, effective immediately

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Auditor Changes SEC 8-K Item 4.01/4.02 confidence 0.9

22nd Century Group, Inc. dismissed Freed Maxick P.C. as its auditor.

Action: dismissal
Auditor: Freed Maxick P.C.
Successor: Withum Smith+Brown, PC

Exact text from the filing

On August 22, 2025, the Audit Committee (the “ Committee ”) of the Board of Directors (the “Board”) of 22 nd Century Group, Inc. (the “Company”) approved the replacement of Freed Maxick P.C. (“FM”) as the Company’s independent registered public accounting firm

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22nd Century Group, Inc. filing history →

Source: SEC EDGAR

accession 0001641172-25-025569

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