SEC Filing Summary: Safe & Green Holdings Corp.
Business Context and Reporting Period
This Form 8-K was filed by Safe & Green Holdings Corp. (trading symbol: SGBX) on January 6, 2026. The report discloses a change in the registrant's certifying accountant. The company is incorporated in Delaware and its principal executive offices are located in Conroe, Texas.
Key Financial Metrics
The filing text does not provide specific values for revenue, profit, cash flow, margins, debt, or liquidity. The document focuses exclusively on the resignation of the independent auditor.
Material Changes
- Auditor Resignation: M&K CPAS, PLLC resigned as the company's independent auditors effective January 6, 2026. The Board of Directors accepted this resignation on January 9, 2026.
- Audit History: M&K audited the financial statements for the two years ended 2024. The most recent audit report, dated April 1, 2025, did not contain an adverse opinion or disclaimer.
- Going Concern Warning: For each of the past two years, M&K included a paragraph in their audit opinion regarding the company's ability to continue as a going concern.
- No Disagreements: The company reported no disagreements with M&K regarding accounting principles, practices, financial statement disclosures, or auditing scope during the two most recent fiscal years or the interim period through the date of resignation.
Guidance, Outlook, and Risks
The filing does not contain forward-looking guidance, management commentary on future operations, or specific risk factors beyond the implication of the auditor's going concern qualification. The primary contingency noted is the need to appoint a new independent auditor following the resignation of M&K CPAS, PLLC.
Investor Verification Checklist
- Verify the appointment of a new independent auditor to replace M&K CPAS, PLLC.
- Review the most recent audited financial statements (dated April 1, 2025) to assess the specific details of the "going concern" qualification.
- Confirm whether the resignation of the auditor was voluntary or if it was precipitated by undisclosed issues, despite the company's statement of no disagreements.
- Monitor subsequent filings for the new auditor's initial engagement letter and any updated financial disclosures.