SAFE & GREEN HOLDINGS CORP. 8-K

What Happened
SAFE & GREEN HOLDINGS (SGBX) filed an 8-K reporting that its independent auditors, M&K CPAS, PLLC, informed the company they would resign effective January 6, 2026. The company’s Board of Directors unanimously accepted the resignation on January 9, 2026. M&K had audited the company’s financial statements for the two years ended 2024; their April 1, 2025 report was not adverse or qualified, though it included a going-concern paragraph for the past two years.

Key Details

• Independent auditor M&K CPAS, PLLC resigned effective January 6, 2026; Board acceptance occurred January 9, 2026.
• M&K audited SAFE & GREEN’s financials for the two years ended 2024; their April 1, 2025 report contained a going-concern paragraph but no adverse or disclaimer opinion.
• The filing states there were no disagreements or “reportable events” between the company and M&K for the fiscal years 2023 and 2024 or the interim period up to the resignation.
• The 8-K includes a letter from M&K dated January 9, 2026 (filed as an exhibit).

Why It Matters
A change in independent auditor is a material disclosure for investors because it can affect continuity in financial reporting and audit coverage. Investors should watch for follow-up disclosures naming a successor auditor and any related audit communications. The presence of a going-concern paragraph in recent audit reports is an additional item investors may consider when assessing the company’s financial condition, though M&K did not issue a qualified opinion.