Infleqtion, Inc. Form 8-K Summary
Business Context and Reporting Period
This Current Report on Form 8-K was filed by Infleqtion, Inc. (INFQ) on March 20, 2026. The filing addresses a change in the company's independent registered public accounting firm. The company is an emerging growth company incorporated in Delaware, with principal executive offices in Louisville, CO.
Financial Metrics
This filing does not contain financial performance data such as revenue, profit, cash flow, margins, debt, or liquidity. The document focuses exclusively on corporate governance regarding the audit firm.
Material Changes
- Dismissal of Auditor: The Audit Committee approved the dismissal of WithumSmith+Brown, PC ("Withum") effective upon the completion of their audit for the year ended December 31, 2025.
- Engagement of New Auditor: The Audit Committee approved the engagement of KPMG LLP as the independent registered public accounting firm for the year ended December 31, 2026.
- Audit History: Withum's reports on financial statements for the period from inception (January 4, 2024) through December 31, 2024, contained no adverse opinions, disclaimers, or qualifications.
Management Commentary and Risks
Management confirmed that during the audit period through the date of this report, there were no disagreements with Withum regarding accounting principles, practices, or financial statement disclosures. Additionally, there were no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K. The company has not consulted with KPMG regarding accounting principles or potential audit opinions prior to this engagement. The filing notes that an amendment will be filed to provide the specific dismissal date once Withum's services are fully completed.
Key Facts for Investor Verification
- Verify the specific effective date of Withum's dismissal in the upcoming amendment to this Form 8-K.
- Confirm the execution of the engagement letter with KPMG LLP for the 2026 fiscal year.
- Review the letter from WithumSmith+Brown, PC (Exhibit 16.1) to ensure they agree with the company's statements regarding the dismissal.
- Monitor the upcoming filing of the 2025 Form 10-K, which is a condition for the KPMG engagement.