Business Context and Reporting Period
Company: Momentus Inc.
Filing Type: Form 8-K (Current Report)
Date of Report: August 11, 2026
Reporting Period: The filing addresses events occurring on August 10, 2026, and August 12, 2026, regarding the change of the independent registered public accounting firm.
Key Financial Metrics
This filing does not contain specific financial performance data such as revenue, profit, cash flow, margins, debt, or liquidity figures. The document focuses exclusively on corporate governance and audit firm transitions.
Material Changes Versus Prior Period
- Accountant Dismissal: The Audit Committee approved the dismissal of Frank, Rimerman + Co. LLP as the independent registered public accounting firm, effective August 11, 2026.
- Accountant Engagement: Baker Tilly US, LLP was appointed as the new independent registered public accounting firm, with the engagement agreement executed on August 12, 2026.
- Audit History: Frank, Rimerman's report for the year ended December 31, 2025, contained no adverse opinions or qualifications. However, the report for the year ended December 31, 2024, included an explanatory paragraph regarding substantial doubt about the Company's ability to continue as a going concern.
- Internal Controls: A material weakness in internal control over financial reporting (related to misclassification errors) identified in the 2024 fiscal year was remediated as of December 31, 2025.
Guidance, Outlook, and Risks
Management Commentary: The filing states there were no disagreements with the former auditor regarding accounting principles, practices, or auditing scope during the fiscal years ended December 31, 2025 and 2024, or the interim period through August 11, 2026.
Risks and Contingencies: The primary risk disclosed relates to the historical material weakness in internal controls, which has been remediated. The filing confirms that the former auditor has been authorized to respond fully to inquiries from the new auditor regarding the reportable event of the material weakness.
Unusual Items: The filing notes that no consultations occurred with the new auditor (Baker Tilly) regarding accounting principles or audit opinions prior to their engagement.
Investor Verification Checklist
- Verify the status of the "substantial doubt about going concern" noted in the 2024 audit report and confirm if this condition persists in the 2025 financial statements.
- Review the 2025 Form 10-K to confirm the details of the remediation of the material weakness in internal controls.
- Confirm the effective date of the engagement agreement with Baker Tilly US, LLP (executed August 12, 2026).
- Check for any subsequent filings regarding the transition of audit responsibilities between Frank, Rimerman and Baker Tilly.