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Get filing alertsElauwit Connection dismisses auditor WithumSmith+Brown, engages MPB Global, and discloses prior material weaknesses
Filed October 8, 2026 · Period ending October 8, 2026 · ~1 min read
Key Changes
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high
Audit Committee dismissed WithumSmith+Brown as independent auditor effective October 5, 2026.
Item 4.01 verify on EDGAR → -
high
Engaged MPB Global LLP as new independent registered public accounting firm for fiscal year 2026.
Item 4.01 verify on EDGAR → -
high
Filing notes it has identified material weaknesses in internal control over financial reporting in the past and may do so again for fiscal year 2025.
Item 4.01 verify on EDGAR →
Summary
Elauwit Connection, Inc. dismissed its independent auditor, WithumSmith+Brown, PC, effective October 5, 2026, and engaged MPB Global LLP as its new registered public accounting firm for fiscal year 2026. The filing states that the prior audit report did not contain an adverse opinion or disclaimer of opinion and was not qualified or modified, and there were no disagreements with the former auditor under Item 304(a)(1)(iv). However, the company disclosed that material weaknesses in internal control over financial reporting existed during the fiscal year ended December 31, 2025.
For retail investors, the disclosure of material weaknesses is a significant concern because it indicates that the company's internal controls over financial reporting were not effective, which can increase the risk of material misstatements in financial statements. The change in auditors, while not accompanied by reported disagreements, may warrant attention as the new auditor assesses the company's controls and financial reporting processes.
Section-by-Section Diff
Event · Item 4.01 — Changes in Registrant's Certifying Accountant
Elauwit Connection dismissed auditor WithumSmith+Brown and engaged MPB Global, disclosing prior material weaknesses in internal controls.
Added in current filing · verify on EDGAR →
On October 5, 2026, the Audit Committee (the “Audit Committee”) of the Board of Directors of Elauwit Connection, Inc. (the “Company”), after discussion with management, approved the dismissal of WithumSmith+Brown, PC (“WithumSmith+Brown”) as the Company’s independent registered public accounting firm, effective immediately.
The company dismissed its independent auditor, WithumSmith+Brown, effective October 5, 2026. The filing states the prior audit report did not contain an adverse opinion or disclaimer of opinion and was not qualified or modified, and there were no disagreements under Item 304(a)(1)(iv). However, material weaknesses in internal control over financial reporting were disclosed as a reportable event.
Added in current filing · verify on EDGAR →
On October 5, 2026, the Audit Committee approved the engagement of MPB Global LLP (“MPB Global”) as the Company’s new registered public accounting firm for the fiscal year ending December 31, 2026, effective immediately.
The company engaged MPB Global as its new independent registered public accounting firm for fiscal year 2026. The filing states that neither the company nor anyone on its behalf consulted with MPB Global regarding accounting principles, disagreements, or reportable events during the prior fiscal year and subsequent interim period.
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Figures/quotes linked to EDGAR · Narrative written by AI · Oct 8, 2026 · How we verify