---
schema_version: "secwatch.filing_event.v1"
accession: "0001829126-23-002215"
form_type: "8-K"
ticker: null
cik: "0001776932"
company_name: "MedMen Enterprises, Inc."
filed_at: "2023-03-23T23:59:59+00:00"
generated_at: "2026-06-17T18:57:53.800267+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# MedMen dismisses MNP LLP as auditor, engages Marcum LLP; prior reports included going concern

## Summary
- Effective March 17, 2023, MedMen dismissed MNP LLP and engaged Marcum LLP as auditor for FY ending July 1, 2023.
- MNP's FY2022/FY2021 reports included going concern due to losses, debt covenant breaches, and net capital deficiency.
- No disagreements but material weakness in record-keeping and period-end reconciliation.
- Marcum LLP had no prior consultations with MedMen on accounting matters.

## SEC filing metadata
- accession: 0001829126-23-002215
- form_type: 8-K
- cik: 0001776932
- company_name: MedMen Enterprises, Inc.
- filed_at: 2023-03-23T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 4.01, 7.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1776932/000182912623002215/0001829126-23-002215-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1776932/000182912623002215/medmen_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001829126-23-002215
- JSON: https://secwatch.observer/filing/0001829126-23-002215.json
- Plain text: https://secwatch.observer/filing/0001829126-23-002215.txt

## Key facts
- Auditor Changes
  MedMen Enterprises, Inc. dismissed MNP LLP as its auditor.
  - Action: dismissal
  - Auditor: MNP LLP
  source text: Effective March 17, 2023, MedMen Enterprises Inc. (the “Company”) dismissed MNP LLP as its independent registered public accounting firm.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1776932/000182912623002215/0001829126-23-002215-index.htm
- Auditor Changes
  MedMen Enterprises, Inc. engaged Marcum LLP as its auditor.
  - Action: engagement
  - Auditor: Marcum LLP
  source text: On March 17, 2023, the Company engaged Marcum LLP as its new independent registered public accountant for the fiscal year ending July 1, 2023.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1776932/000182912623002215/0001829126-23-002215-index.htm

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