---
schema_version: "secwatch.filing_event.v1"
accession: "0001849820-25-000318"
form_type: "8-K"
ticker: "KITT"
cik: "0001849820"
company_name: "Nauticus Robotics, Inc."
filed_at: "2025-12-23T23:59:59+00:00"
generated_at: "2026-05-16T12:18:35.887414+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# Nauticus Robotics dismisses auditor Whitley Penn, appoints Withum

## Summary
- Audit Committee dismissed Whitley Penn on Dec 19, 2025; appointed Withum as new auditor on Dec 22, 2025.
- No disagreements with Whitley Penn in FY2023 or FY2024 audits; reports were unqualified.
- Previously reported material weakness in internal controls (lack of qualified accounting personnel) continues.
- Withum engaged after standard acceptance; no prior consultations with Withum on accounting matters.

## SEC filing metadata
- accession: 0001849820-25-000318
- form_type: 8-K
- ticker: KITT
- cik: 0001849820
- company_name: Nauticus Robotics, Inc.
- filed_at: 2025-12-23T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1849820/000184982025000318/0001849820-25-000318-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1849820/000184982025000318/kitt-20251219.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001849820-25-000318
- JSON: https://secwatch.observer/filing/0001849820-25-000318.json
- Plain text: https://secwatch.observer/filing/0001849820-25-000318.txt

## Source-grounded claims
- claim_id: 89cb480e450cbb8f42c030d72b91b0a49f965f86
  claim: Nauticus Robotics, Inc. dismissed Whitley Penn LLP as its auditor.
  evidence_excerpt: The Committee invited several public accounting firms to participate in this process, including Whitley Penn LLP (“Whitley Penn”), the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2024. The Company notified Whitley Penn that it would be dismissed as the Company’s independent registered public accounting firm on December 19, 2025.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1849820/000184982025000318/0001849820-25-000318-index.htm
- claim_id: c606bb78356b60e69315eecc8ecfd05f17a9fa3c
  claim: Nauticus Robotics, Inc. engaged Withum, Smith & Brown P.C. as its auditor.
  evidence_excerpt: (b) On December 19, 2025, the Committee approved the appointment of Withum, Smith & Brown P.C. (“Withum”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025, subject to completion of its standard client acceptance procedures and execution of an engagement letter.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1849820/000184982025000318/0001849820-25-000318-index.htm

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