AEMETIS, INC 8-K

What Happened Aemetis, Inc. (AMTX) announced on March 16, 2026 (8‑K filed) that its Audit Committee approved engaging KPMG LLP as the company’s independent registered public accounting firm, beginning with the review of financials for the quarter ending March 31, 2026 and including the audit for the fiscal year ending December 31, 2026. The engagement is subject to execution of an engagement letter. The Audit Committee also dismissed RSM US LLP effective after completion of RSM’s audit of the fiscal year ended December 31, 2025, and related non‑audit services.

Key Details

• Auditor change: KPMG LLP approved to begin reviews as of the quarter ended March 31, 2026; engagement subject to signing an engagement letter.
• Prior auditor: RSM US LLP dismissed after serving since 2012 and completing the 2025 audit.
• RSM reports: RSM’s audit reports for fiscal years 2025 and 2024 were unqualified (no adverse opinion or disclaimer) but contained an explanatory “going concern” paragraph.
• Controls/consultations: No disagreements or reportable events with RSM during 2024, 2025 and through March 10, 2026, except previously disclosed material weaknesses in internal control over financial reporting as of December 31, 2024 (disclosed in the 2024 Form 10‑K). The company authorized RSM to respond to KPMG’s inquiries; Aemetis did not consult KPMG on accounting matters during the referenced periods.

Why It Matters A change in independent auditor is a material governance event that can affect investor confidence and future financial reporting. Investors should note KPMG will begin work with the company on Q1 2026 review and the 2026 year‑end audit, RSM’s prior reports included going‑concern language, and the company has disclosed material weaknesses in internal controls previously. These points are relevant when evaluating the company’s financial transparency, audit continuity, and near‑term reporting risk.