Company: VUZI
Filing Date: 2025-08-27
Form Type: 8-K
Source: 0001104659-25-084073
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Company: Vuzix Corp
Filing Date: 2025-08-27
Form: 8-K
Item: Item 4.01
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Item 4.01 Changes in Registrant’s Certifying Accountant.

  (a)      Replacement of Previous Independent Registered Public Accounting Firm  

On
August 22, 2025, the Audit Committee (the “ Committee”) of the Board of Directors (the “ Board”) of Vuzix Corporation
(the “ Company”) approved the replacement (the “ Replacement”) of Freed Maxick P. C. (“ FM”) as the Company’s
independent registered public accounting firm, due to FM joining Withum Smith+Brown, PC (“ Withum”), effective immediately.

The
reports of FM on the Company’s financial statements for the fiscal years ended December 31, 2023 and 2024 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, except
for an explanatory paragraph in its report related to the Company’s financial statements for the fiscal year ended December 31,
2023 regarding the substantial doubt about the Company’s ability to continue as a going concern.

During
the Company’s fiscal years ended December 31, 2023 and 2024, and the subsequent interim period through August 22, 2025, (i) there
were no “disagreements,” as defined in Item 304(a)(1)(iv) of Regulation S-K, with FM 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 FM, would have caused FM to make reference to the subject matter of the disagreements in connection with its reports on the Company’s
consolidated financial statements for such period, and (ii) there were no “reportable events,” as defined in Item 304(a)(1)(v)
of Regulation S-K, except for a material weakness in the Company’s internal control over financial reporting as disclosed in the
Company’s Annual report on Form 10-K for the fiscal year ended December 31, 2023, remediated during 2024.

The
Company provided FM with a copy of the disclosures in this Current Report on Form 8-K and requested that FM furnish the Company with a
letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the Company’s statements herein.
A copy of such letter is attached as Exhibit 16.1 to this Current Report on Form 8-K.

  (b)      Appointment of New Independent Registered Public Accounting Firm  

In