secwatch.observer — SEC 8-K summary
======================================

Issuer:     Nauticus Robotics, Inc. (KITT)
CIK:        0001849820
Form:       8-K
Filed at:   2025-12-23T23:59:59+00:00
Accession:  0001849820-25-000318
Event type: other_material
Sentiment:  neutral
Materiality: 0.50
Item codes: 4.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

Nauticus Robotics dismisses auditor Whitley Penn, appoints Withum
-----------------------------------------------------------------

- 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.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1849820/000184982025000318/0001849820-25-000318-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1849820/000184982025000318/kitt-20251219.htm
  HTML page:      https://secwatch.observer/filing/0001849820-25-000318

License: Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer