Filing overview
Elauwit Connection, Inc. filed this Form 8-K on October 8, 2026, reporting a change in its independent registered public accounting firm. The Audit Committee approved the changes on October 5, 2026.
Auditor change
- The Company dismissed WithumSmith+Brown, PC, effective October 5, 2026, and engaged MPB Global LLP as its auditor for the fiscal year ending December 31, 2026, effective immediately.
- WithumSmith+Brown had been engaged since August 26, 2025. The filing says its service covered the fiscal year ended December 31, 2025 through October 5, 2026; it did not audit or report on the Company’s 2024 financial statements.
- The Company states that WithumSmith+Brown’s report on the 2025 consolidated financial statements was not adverse or disclaimed and was not qualified or modified as to uncertainty, audit scope, or accounting principles. The filing also says WithumSmith+Brown did not issue a report after March 31, 2026 relating to those audited statements.
Disagreements and control matters
The Company reported no disagreements with WithumSmith+Brown on accounting, disclosure, or audit matters, and no reportable events other than material weaknesses in internal control over financial reporting disclosed in the Company’s 2025 Form 10-K. The Company states that neither it nor anyone acting on its behalf consulted MPB Global on specified accounting, auditing, financial-reporting, disagreement, or reportable-event matters during the relevant period.
Financial results and outlook
This 8-K does not provide revenue, profit, cash flow, margins, debt, liquidity, financial guidance, or operating outlook. It reports an auditor change rather than periodic financial results.
Key facts for investors to verify
- Review the 2025 Form 10-K for details of the disclosed internal-control material weaknesses.
- Confirm the scope and timing of WithumSmith+Brown’s 2025 audit report and any subsequent audit work; the filing’s statement about reports after March 31, 2026 is limited to the information provided here.
- Review Exhibit 16.1, WithumSmith+Brown’s letter dated October 8, 2026, for the former auditor’s response to the Company’s disclosures.
- Monitor the Company’s 2026 filings for MPB Global’s audit report and any updates regarding remediation of control weaknesses.