secwatch.observer — SEC 8-K summary
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Issuer:     22nd Century Group, Inc. (XXII)
CIK:        0001347858
Form:       8-K
Filed at:   2025-08-26T23:59:59+00:00
Accession:  0001641172-25-025569
Event type: other_material
Sentiment:  neutral
Materiality: 0.20
Item codes: 4.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1347858/000164117225025569/0001641172-25-025569-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1347858/000164117225025569/form8-k.htm
  HTML page:      https://secwatch.observer/filing/0001641172-25-025569

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