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RSM US LLP appointed as auditor

Company: TeraWulf

Subject kind
regulatory
Statement date
2024-03-19
Promised by
2024-12-31
Current status
abandoned

What the later record shows

Dropped · happened August 20, 2024

RSM was dismissed on August 20, 2024 and replaced by Deloitte. Deloitte then performed the FY2024 audit, so RSM did not serve for that year.

“the Company’s prior independent registered public accounting firm was informed on August 20, 2024 that it was dismissed and replaced by Deloitte”
2024-08-20 · TeraWulf 8-K filed 2024-08-21 View cached copy (2026-08-31)Live source ↗
“Audit fees include services rendered by Deloitte & Touche, LLP (“Deloitte”), our independent registered public accounting firm, for the 2024 audit.”
2025-03-25 · TeraWulf DEF 14A filed 2025-03-26 View cached copy (2026-08-31)Live source ↗

Checked October 9, 2026 against filings, releases and reporting published after the claim was made. Quotes are verbatim from the linked documents.

The claim, verbatim

RSM US LLP has been appointed as the Company's independent registered public accounting firm for the fiscal year ending December 31, 2024

Source (primary)

TeraWulf DEF 14A filed 2024-03-20 (SEC EDGAR, sec_filing)
View cached copy (2026-09-13)Live source ↗

Quote: “The ratification of the appointment of RSM US LLP as the Company's independent registered public accounting firm for the fiscal year ending December 31, 2024”

How we checked this

Checked on October 11, 2026. The cited source supports every part of this claim.

The proxy statement says the Audit Committee has appointed RSM US LLP as the independent registered public accounting firm for fiscal year 2024 and asks stockholders to ratify that appointment.

Confirmed in the source:

What we did: Read our cached copy of SEC EDGAR (https://www.sec.gov/Archives/edgar/data/1083301/000108330124000075/wulf-20240320.htm) in full (155,921 characters, retrieved September 13, 2026) and checked each assertion in the claim against it.

Additional evidence

confirms TeraWulf DEF 14A filed 2024-03-20

Quote: “The ratification of the appointment of RSM US LLP as the Company's independent registered public accounting firm for the fiscal year ending December 31, 2024”

View cached copy (2026-09-13)Live source ↗

abandons TeraWulf 8-K filed 2024-08-21

Quote: “the Company’s prior independent registered public accounting firm was informed on August 20, 2024 that it was dismissed and replaced by Deloitte”

View cached copy (2026-08-31)Live source ↗

abandons TeraWulf DEF 14A filed 2025-03-26

Quote: “Audit fees include services rendered by Deloitte & Touche, LLP (“Deloitte”), our independent registered public accounting firm, for the 2024 audit.”

View cached copy (2026-08-31)Live source ↗

Record of changes

September 13, 2026 — stated
Automated extraction from the cited source. Recorded automatically from the cited source when it was published, then queued for evidence review.
September 14, 2026 — delayed
Automated extraction from the cited source. Recorded automatically from the cited source when it was published, then queued for evidence review.
October 9, 2026 — outcome unconfirmed
Automated extraction from the cited source. Recorded automatically from the cited source when it was published, then queued for evidence review.
October 9, 2026 — abandoned
Automated extraction from the cited source. Recorded automatically from the cited source when it was published, then queued for evidence review.