Aterian: replaces auditor; former CEO consulting up to $77,000

What happened

• On Oct 2, 2026, the audit committee approved the dismissal of UHY LLP as the company's independent registered public accounting firm, effective the same date, and approved the engagement of Haskell & White LLP as the company's independent registered public accounting firm for the fiscal year ending Dec 31, 2026, effective immediately. UHY's reports on the consolidated financial statements for the years ended Dec 31, 2025 and Dec 31, 2024 included an explanatory paragraph about substantial doubt regarding the company's ability to continue as a going concern.
• On Oct 2, 2026, the company entered into a consulting agreement with Arturo Rodriguez, who had previously served as chief executive officer and then as a non-executive employee under a transition agreement; under the consulting agreement Mr. Rodriguez will provide limited advisory services as an independent contractor.

Key details

• UHY's reports for the years ended Dec 31, 2025 and Dec 31, 2024 did not contain an adverse opinion or a disclaimer and were not otherwise qualified or modified except for the going concern explanatory paragraph.
• During the periods through Oct 2, 2026, there were no disagreements or "reportable events" between the company and UHY, and neither the company nor anyone on its behalf consulted Haskell & White on accounting or auditing matters.
• Under the consulting agreement, Mr. Rodriguez will receive $250 per hour, subject to a limit of 12 hours per week and an aggregate fee cap of $77,000; he is expected to provide services from Oct 2, 2026 through Nov 20, 2026 and thereafter on a month-to-month basis until terminated by either party, but no later than Mar 31, 2027.

Why it may matter

• The filing reports Item 4.01 (changes in registrant's certifying accountant) covering the dismissal of UHY LLP and the engagement of Haskell & White LLP, and Item 5.02 (departure of directors or certain officers; election of directors) covering the consulting agreement with former CEO Arturo Rodriguez. The filing does not show why the insider traded or why the company acted.