Business Context and Reporting Period
Company: Westwater Resources, Inc. (WWR)
Filing Type: Form 8-K (Current Report)
Date of Report: June 3, 2025
Principal Executive Offices: Centennial, Colorado
This filing reports a change in the registrant's certifying accountant effective June 3, 2025, resulting from the merger of Moss Adams LLP with Baker Tilly US, LLP.
Key Financial Metrics
The filing text does not provide specific values for revenue, profit, cash flow, margins, debt, or liquidity for the current period. This report focuses on corporate governance and auditor changes rather than financial performance data.
Material Changes Versus Prior Period
- Accountant Change: Moss Adams LLP resigned as the independent registered public accounting firm due to its merger with Baker Tilly US, LLP.
- Successor Appointment: The Audit Committee approved the appointment of Baker Tilly US, LLP as the successor independent registered public accounting firm.
- Audit History: Moss Adams' audit reports for the years ended December 31, 2024, and 2023, did not contain adverse opinions, disclaimers, or qualifications regarding uncertainty, audit scope, or accounting principles.
- Going Concern: Moss Adams' audit report included an explanatory paragraph regarding a going concern uncertainty.
Guidance, Outlook, Risks, and Contingencies
- Disagreements: There were no disagreements with Moss Adams regarding accounting principles, financial statement disclosures, or auditing scope/procedures during the years ended December 31, 2024 and 2023, or the interim period through June 3, 2025.
- Reportable Events: No reportable events requiring disclosure under Item 304(a)(1)(v) of Regulation S-K occurred during the specified periods.
- Consultations: The Company did not consult with Baker Tilly regarding the application of accounting principles to specified transactions or the type of audit opinion that might be rendered prior to this appointment.
Important Facts for Investor Verification
- Verify the continuity of the audit engagement with the new firm, Baker Tilly US, LLP.
- Review the "going concern" uncertainty noted in the prior audit reports for the years ended December 31, 2024 and 2023.
- Confirm the absence of any undisclosed disagreements or reportable events with the former auditor, Moss Adams LLP.
- Check Exhibit 16.1 for the formal letter from Moss Adams LLP regarding their agreement with the statements in this filing.