Home / Auditors

WithumSmith+Brown, PC

PCAOB firm ID 100 · Also written as: Withum Smith+Brown, PC; WithumSmith+Brown PC; Withum, Smith & Brown P.C. · Red-flag filings since 2025-04-01 where this firm is identified

31going-concern opinions
22auditor changes as the departing firm
1 resigned · 10 dismissed · 11 routine
18auditor changes as the incoming firm

Going-concern opinions

FiledCompanyEventSeverity
2026-06-26Beyond Air, Inc. (XAIR)Going-concern doubt5
2026-04-15Transcode Therapeutics, Inc. (RNAZ)Going-concern doubt5
2026-04-15Rain Enhancement Technologies Holdco, Inc. (RAIN)Going-concern doubt5
2026-04-01ADAPTIN BIO, INC. (APTN)Going-concern doubt5
2026-03-31Imunon, Inc. (IMNN)Going-concern doubt5
2026-03-31Catheter Precision, Inc. (VTAK)Going-concern doubt5
2026-03-31LightWave Acquisition Corp. (LWAC)Going-concern doubt5
2026-03-30Pyrophyte Acquisition Corp. II (PAII)Going-concern doubt5
2026-03-30CXApp Inc. (CXAI)Going-concern doubt5
2026-03-30Genprex, Inc. (GNPX)Going-concern doubt5
2026-03-30OneMedNet Corp (ONMD)Going-concern doubt5
2026-03-30Cytosorbents Corp (CTSO)Going-concern doubt5
2026-03-27OTG Acquisition Corp. I (OTGA)Going-concern doubt5
2026-03-27Adagio Medical Holdings, Inc. (ADGM)Going-concern doubt5
2026-03-27K&F GROWTH ACQUISITION CORP. II (KFII)Going-concern doubt5
2026-03-25SeaStar Medical Holding Corp (ICU)Going-concern doubt5
2026-03-24Bright Mountain Media, Inc. (BMTM)Going-concern doubt5
2026-03-20EGH Acquisition Corp. (EGHA)Going-concern doubt5
2026-03-12Velos Acquisition I Corp. (VLOS)Going-concern doubt5
2026-03-06Spring Valley Acquisition Corp. III (SVAC)Going-concern doubt5
2026-02-24FibroBiologics, Inc. (FBLG)Going-concern doubt5
2026-02-23ChronoScale Holdings Corp (CHRN)Going-concern doubt5
2026-01-30GRI Bio, Inc. (GRI)Going-concern doubt5
2025-12-19Rithm Acquisition Corp. (RAC)Going-concern doubt5
2025-10-08NKGen Biotech, Inc. (NKGN)Going-concern doubt5
2025-09-30INTERGROUP CORP (INTG)Going-concern doubt5
2025-09-30PORTSMOUTH SQUARE INC (PRSI)Going-concern doubt5
2025-04-22OSR Holdings, Inc. (OSRH)Going-concern doubt5
2025-04-15OneMedNet Corp (ONMD)Going-concern doubt5
2025-04-15Transcode Therapeutics, Inc. (RNAZ)Going-concern doubt5
2025-04-01Genprex, Inc. (GNPX)Going-concern doubt5

Clients that changed away from WithumSmith+Brown, PC

FiledCompanyEventSeverity
2026-10-16ESPEY MFG & ELECTRONICS CORP (ESP)Auditor change - dismissed3
2026-10-08Elauwit Connection, Inc. (ELWT)Auditor change - dismissed4
2026-08-19SpringBig Holdings, Inc. (SBIG)Auditor change - dismissed4
2026-07-24Perceptive Capital Solutions Corp (PCSC)Auditor change - routine (post-merger auditor consolidation)3
2026-07-06CXApp Inc. (CXAI)Auditor change - routine (audit-firm merger)2
2026-06-29Outdoor Holding Co (POWW)Auditor change - dismissed3
2026-06-25Teamshares Inc (TMS)Auditor change - routine (post-merger auditor consolidation)3
2026-06-01Hadron Energy, Inc. (HDRN)Auditor change - routine (post-merger auditor consolidation)3
2026-05-14Boost Run Inc. (BRUN)Auditor change - routine (post-merger auditor consolidation)3
2026-03-26Infleqtion, Inc. (INFQ)Auditor change - dismissed4
2026-03-23PORTSMOUTH SQUARE INC (PRSI)Auditor change - dismissed3
2026-03-23INTERGROUP CORP (INTG)Auditor change - dismissed3
2026-03-20INFLECTION POINT ACQUISITION CORP. IV (BACQ)Auditor change - routine (post-merger auditor consolidation)3
2026-03-09PRESIDIO PRODUCTION CoAuditor change - routine (post-merger auditor consolidation)2
2025-11-24Terrestrial Energy Inc. /DE/ (HOND)Auditor change - routine (post-merger auditor consolidation)3
2025-10-14VSEE HEALTH, INC. (VSEE)Auditor change - dismissed4
2025-10-07AIxCrypto Holdings, Inc. (AIXC)Auditor change - resigned5
2025-09-30Kodiak AI, Inc. (KDK)Auditor change - routine (post-merger auditor consolidation)3
2025-08-13BridgeBio Oncology Therapeutics, Inc. (HLXB)Auditor change - routine (post-merger auditor consolidation)3
2025-07-18GrabAGun Digital Holdings Inc. (PEW)Auditor change - routine (post-merger auditor consolidation)2
2025-07-09AgEagle Aerial Systems Inc. (UAVS)Auditor change - dismissed3
2025-07-07RCM TECHNOLOGIES, INC. (RCMT)Auditor change - dismissed3

New engagements

FiledCompanyEventSeverity
2026-10-09Profusa, Inc. (PFSA)Auditor change - dismissed4
2026-09-04Irenic Acquisition Corp. (IACQ)Auditor change - dismissed3
2026-08-25SYNTEC OPTICS HOLDINGS, INC. (OPTX)Auditor change - dismissed3
2026-05-04RCM TECHNOLOGIES, INC. (RCMT)Auditor change - dismissed4
2026-04-14BRIDGFORD FOODS CORP (BRID)Auditor change - dismissed3
2025-12-23Nauticus Robotics, Inc. (KITT)Auditor change - dismissed3
2025-10-01ESPEY MFG & ELECTRONICS CORP (ESP)Auditor change - routine (audit-firm merger)1
2025-09-11RAND CAPITAL CORP (RAND)Auditor change - changed3
2025-09-05INVO Fertility, Inc. (IVF)Auditor change - dismissed5
2025-08-27ULTRALIFE CORP (ULBI)Auditor change - changed4
2025-08-27Vuzix Corp (VUZI)Auditor change - changed3
2025-08-2622nd Century Group, Inc. (XXII)Auditor change - changed4
2025-07-21Whitestone REIT (WSR)Auditor change - routine (audit-firm merger)1
2025-07-03Outdoor Holding Co (POWW)Auditor change - changed3
2025-07-01PRIMEENERGY RESOURCES CORP (PNRG)Auditor change - dismissed3
2025-06-05Usio, Inc. (USIO)Auditor change - changed3
2025-05-06Liminatus Pharma, Inc. (LIMN)Auditor change - routine (post-merger auditor consolidation)3
2025-04-16GRI Bio, Inc. (GRI)Auditor change - dismissed4

Attributions come from the filings themselves (cover-page XBRL auditor tag, the audit report signature, the former auditor's EX-16 letter or the Item 4.01 text) and are shown only when we are confident; coverage is partial. A going-concern paragraph means the auditor flagged the client's financial position; it is not a criticism of the audit firm. Not investment advice.

Get the weekly "Red Flags" newsletter

The week's most serious auditor changes, restatements, late filings and going-concern warnings, in plain English. Free. Unsubscribe anytime.

Subscribe to the newsletter →
The signup form didn't load here (often an ad or privacy blocker). This opens beehiiv's secure signup page.

Form not showing? Subscribe on beehiiv →

Newsletter delivered by beehiiv. See our privacy policy.