---
schema_version: "secwatch.filing_event.v1"
accession: "0001819142-23-000064"
form_type: "8-K"
ticker: "SES"
cik: "0001819142"
company_name: "SES AI Corp"
filed_at: "2023-06-16T23:59:59+00:00"
generated_at: "2026-06-13T23:07:54.521953+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# SES AI dismisses KPMG, hires Grant Thornton as new auditor

## Summary
- Audit Committee dismissed KPMG on June 12, 2023; engaged Grant Thornton for FY 2023 audit.
- KPMG's 2022 audit report included an adverse opinion on internal control over financial reporting due to material weaknesses.
- No disagreements with KPMG on accounting principles or audit scope during the engagement period.
- Material weaknesses related to insufficient resources for internal controls; no resulting misstatements in financials.
- KPMG provided a letter to SEC agreeing with the company's disclosures.

## SEC filing metadata
- accession: 0001819142-23-000064
- form_type: 8-K
- ticker: SES
- cik: 0001819142
- company_name: SES AI Corp
- filed_at: 2023-06-16T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1819142/000181914223000064/0001819142-23-000064-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1819142/000181914223000064/ses-20230612x8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001819142-23-000064
- JSON: https://secwatch.observer/filing/0001819142-23-000064.json
- Plain text: https://secwatch.observer/filing/0001819142-23-000064.txt

## Key facts
- Auditor Changes
  SES AI Corp engaged Grant Thornton LLP as its auditor.
  - Action: engagement
  - Auditor: Grant Thornton LLP
  source text: ​ (b) Engagement of new independent registered public accounting firm ​ On June 12, 2023, the Audit Committee approved the engagement of Grant Thornton LLP (“Grant Thornton”) as the Company’s independent registered public accounting firm to audit the Company’s consolidated financial statements for the year ending December 31, 2023.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1819142/000181914223000064/0001819142-23-000064-index.htm
- Auditor Changes
  SES AI Corp dismissed KPMG LLP as its auditor.
  - Action: dismissal
  - Auditor: KPMG LLP
  - Successor: Grant Thornton LLP
  source text: On June 12, 2023, the Audit Committee approved the dismissal of KPMG as the Company's independent registered public accounting firm.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1819142/000181914223000064/0001819142-23-000064-index.htm

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