Oklo Inc. Appoints PricewaterhouseCoopers LLP as New Auditor

TL;DR

Oklo swapped auditors to PwC, effective Oct 9.

AI Summary

Oklo Inc. announced on October 9, 2024, that it has appointed PricewaterhouseCoopers LLP as its new independent registered public accounting firm, replacing BDO USA, LLP. This change is effective immediately.

Why It Matters

Changing auditors can sometimes signal a shift in financial reporting scrutiny or strategy, which could impact investor confidence.

Risk Assessment

Risk Level: low — This filing is a routine change of auditor and does not inherently present new financial or operational risks.

Key Players & Entities

• Oklo Inc. (company) — Registrant
• PricewaterhouseCoopers LLP (company) — New independent registered public accounting firm
• BDO USA, LLP (company) — Former independent registered public accounting firm
• October 9, 2024 (date) — Effective date of auditor change

FAQ

Key Financial Figures

• $0.0001 — tered Class A Common Stock, par value $0.0001 per share OKLO New York Stock Excha

Filing Documents

• tm2425905d1_8k.htm (8-K) — 28KB
• tm2425905d1_ex16-1.htm (EX-16.1) — 3KB
• 0001104659-24-108574.txt ( ) — 229KB
• alcc-20241009.xsd (EX-101.SCH) — 3KB
• alcc-20241009_def.xml (EX-101.DEF) — 26KB
• alcc-20241009_lab.xml (EX-101.LAB) — 33KB
• alcc-20241009_pre.xml (EX-101.PRE) — 22KB
• tm2425905d1_8k_htm.xml (XML) — 4KB

01 Changes in Registrant's Certifying

Item 4.01 Changes in Registrant's Certifying Accountant. (a) Resignation of Independent Registered Public Accounting Firm Effective October 9, 2024, the Audit Committee of the Board of Directors (the "Audit Committee") of Oklo Inc., a Delaware corporation (the "Company"; prior to the consummation of the business combination with AltC Acquisition Corp. on May 9, 2024, "Legacy Oklo"), dismissed Marcum LLP ("Marcum") as the Company's independent registered public accounting firm. Marcum's audit reports on the Company's financial statements as of and for the year ended December 31, 2023 and 2022 did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles. During the two most recent fiscal years ended December 31, 2023 and 2022, and the subsequent interim period through the date of this Current Report on Form 8-K: (1) there were no "disagreements" (as defined in Item 304(a)(1)(iv) of Regulation S-K) with Marcum on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Marcum, would have caused Marcum to make reference to the subject matter of such disagreements in connection with its reports on the financial statements for such years, and (2) there were no "reportable events" (as defined in Item 304(a)(1)(v) of Regulation S-K), except for the material weaknesses in Legacy Oklo's internal control over financial reporting for the fiscal year ended December 31, 2022, which were remediated in 2023, as disclosed in Part I, Item 4 of the Company's Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2024. The Company provided Marcum with a copy of this report prior to its filing with the Securities and Exchange Commission (the "SEC") and requested that Marcum furnish the Company with a letter addressed to the SEC stating whether Marcum agrees

01 Financial Statements and Exhibits

Item 9.01 Financial Statements and Exhibits. (d) Exhibits. Exhibit No. Description 16.1 Letter from Marcum LLP dated October 15, 2024. 104 Cover Page Interactive Data File (formatted as inline XBRL and contained in Exhibit 101).

SIGNATURES

SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized. Oklo Inc. Date: October 15, 2024 By: /s/ R. Craig Bealmear Name: R. Craig Bealmear Title: Chief Financial Officer

View Full Filing

View this 8-K filing on SEC EDGAR