Workhorse Group Appoints New Auditor BDO USA

Ticker: WKHS · Form: 8-K · Filed: Dec 9, 2024 · CIK: 1425287

Workhorse Group Inc. 8-K Filing Summary
FieldDetail
CompanyWorkhorse Group Inc. (WKHS)
Form Type8-K
Filed DateDec 9, 2024
Risk Levellow
Pages4
Reading Time4 min
Key Dollar Amounts$0.001
Sentimentneutral

Sentiment: neutral

Topics: auditor-change, accounting

TL;DR

Workhorse swapped auditors from CohnReznick to BDO USA, effective Dec 3rd. No disagreements cited.

AI Summary

Workhorse Group Inc. announced on December 3, 2024, that it has appointed a new independent registered public accounting firm, BDO USA, P.A., effective immediately. This change follows the resignation of its former auditor, CohnReznick LLP, on December 2, 2024. The company stated that the decision to change auditors was not a result of any disagreements with CohnReznick LLP.

Why It Matters

A change in auditors can sometimes signal underlying issues or a desire for a fresh perspective on financial reporting, which investors will monitor closely.

Risk Assessment

Risk Level: low — This filing pertains to a routine change in the company's independent auditor, which is a standard corporate event.

Key Players & Entities

  • Workhorse Group Inc. (company) — Registrant
  • BDO USA, P.A. (company) — New independent registered public accounting firm
  • CohnReznick LLP (company) — Former independent registered public accounting firm
  • December 3, 2024 (date) — Effective date of auditor change
  • December 2, 2024 (date) — Date of former auditor's resignation

FAQ

Who is Workhorse Group Inc.'s new independent registered public accounting firm?

Workhorse Group Inc.'s new independent registered public accounting firm is BDO USA, P.A.

When was the change in auditors effective?

The change in auditors was effective immediately as of December 3, 2024.

Who was Workhorse Group Inc.'s previous independent registered public accounting firm?

Workhorse Group Inc.'s previous independent registered public accounting firm was CohnReznick LLP.

When did the former auditor resign?

The former auditor, CohnReznick LLP, resigned on December 2, 2024.

Were there any disagreements between Workhorse Group Inc. and CohnReznick LLP?

No, Workhorse Group Inc. stated that the decision to change auditors was not a result of any disagreements with CohnReznick LLP.

Filing Stats: 1,090 words · 4 min read · ~4 pages · Grade level 14.5 · Accepted 2024-12-09 16:30:09

Key Financial Figures

  • $0.001 — nge on which registered Common Stock, $0.001 par value per share WKHS The Nasdaq

Filing Documents

01. Changes

Item 4.01. Changes in Registrant's Certifying Accountant. Declination to Stand for Reappointment of Independent Registered Public Accounting Firm On December 3, 2024, Workhorse Group Inc. (the "Company") was notified by Grant Thornton LLP (the "Former Auditor") that the Former Auditor declined to stand for reappointment as the Company's independent registered public accounting firm for the fiscal year ended December 31, 2024. The Former Auditor served as the Company's independent registered public accounting firm since 2018. The reports of the Former Auditor on the Company's financial statements for the fiscal years ended December 31, 2023 and 2022 did not contain an adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles, except that the report on the financial statements of the Company for the fiscal year ended December 31, 2023 included an explanatory paragraph indicating that there was substantial doubt as to the Company's ability to continue as a going concern. During the Company's fiscal years ended December 31, 2023 and 2022 and the subsequent interim period through December 3, 2024, there (i) have been no disagreements with the Former Auditor 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 the Former Auditor, would have caused the Former Auditor to make reference to the subject matter of such disagreements in its reports on the Company's financial statements and (ii) were no reportable events within the meaning of Item 304(a)(1)(v) of Regulation S-K, other than the material weaknesses in the Company's internal control over financial reporting identified by the Company's management. These material weaknesses identified were as follows: During the audit and review process, as applicable, related to the fiscal year ended December 31, 2023 and the fiscal

01. Exhibits

Item 9.01. Exhibits. Exhibit No. Description 16.1 Letter from Grant Thornton dated December 9, 2024. 104 Cover page from this Current Report on Form 8-K, formatted as Inline XBRL. 1

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. WORKHORSE GROUP INC. Date: December 9, 2024 By: /s/ James D. Harrington Name: James D. Harrington Title: General Counsel, Chief Compliance Officer and Secretary 2

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