---
schema_version: "secwatch.filing_event.v1"
accession: "0001641172-25-025569"
form_type: "8-K"
ticker: "XXII"
cik: "0001347858"
company_name: "22nd Century Group, Inc."
filed_at: "2025-08-26T23:59:59+00:00"
generated_at: "2026-05-17T09:55:11.725821+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.2
calibrated_materiality_score: 0.2
confidence: "high"
source: SEC EDGAR
---

# 22nd Century Group replaces auditor Freed Maxick with WithumSmith+Brown effective Aug 22, 2025

## Summary
- 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.

## SEC filing metadata
- accession: 0001641172-25-025569
- form_type: 8-K
- ticker: XXII
- cik: 0001347858
- company_name: 22nd Century Group, Inc.
- filed_at: 2025-08-26T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.2
- calibrated_materiality_score: 0.2
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1347858/000164117225025569/0001641172-25-025569-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1347858/000164117225025569/form8-k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001641172-25-025569
- JSON: https://secwatch.observer/filing/0001641172-25-025569.json
- Plain text: https://secwatch.observer/filing/0001641172-25-025569.txt

## Key facts
- Auditor Changes
  22nd Century Group, Inc. engaged Withum Smith+Brown, PC as its auditor.
  - Action: engagement
  - Auditor: Withum Smith+Brown, PC
  source text: 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
  evidence_url: https://www.sec.gov/Archives/edgar/data/1347858/000164117225025569/0001641172-25-025569-index.htm
- Auditor Changes
  22nd Century Group, Inc. dismissed Freed Maxick P.C. as its auditor.
  - Action: dismissal
  - Auditor: Freed Maxick P.C.
  - Successor: Withum Smith+Brown, PC
  source text: 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
  evidence_url: https://www.sec.gov/Archives/edgar/data/1347858/000164117225025569/0001641172-25-025569-index.htm

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