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Glass House Brands discloses auditor switch

Glass House Brands Inc. reports a change of auditor, supported by a formal notice and confirming letters from both the predecessor and successor audit firms.

(Neutral)
(Neutral)
Form Type
6-K

Rhea-AI Filing Summary

Glass House Brands Inc. filed a Form 6-K to furnish Canadian-style disclosure of a change of auditor under National Instrument 51-102 – Continuous Disclosure Obligations. The filing includes a formal Notice of Change of Auditor and confirmation letters from the predecessor and successor audit firms.

The predecessor auditor, Macias Gini & O'Connell LLP, states it has reviewed the company’s notice and agrees with the statements in it that relate to its role as predecessor auditor, while taking no position on the other statements. The successor auditor separately confirms its agreement with the portions of the notice pertaining to its firm.

Positive

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Negative

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Filing Explained

The filing also states that Exhibits 99.1, 99.2, and 99.3—the auditor-change notice and related letters—are incorporated by reference into the company’s Form F-10 and Form S-8 registration statements, each as amended or supplemented.

Notice of Change of Auditor regulatory
"we have reviewed the information contained in the Notice of Change of Auditor"
A notice of change of auditor is a formal announcement that a company is switching the independent firm that reviews and signs off on its financial reports. Investors care because the auditor is the third-party check on a company’s numbers; changing that checker can be like hiring a new doctor or inspector — it can indicate routine rotation, a desire for a fresh view, or potential disagreements about past accounting, and it can affect confidence in the reliability and continuity of financial information.
predecessor auditor regulatory
"as predecessor auditor of the Company"
successor auditor regulatory
"Letter from Successor Auditor"
National Instrument 51-102 – Continuous Disclosure Obligations regulatory
"in accordance with Section 4.11 of National Instrument 51-102 – Continuous Disclosure Obligations"
A Canadian securities regulation that requires publicly traded companies to keep the market informed by regularly filing financial reports and promptly announcing any important developments that could affect their share price. It’s like a rule that makes firms send both scheduled progress reports and immediate alerts about major news so investors can make timely decisions based on the same information. Complying with these obligations helps maintain fair, transparent markets and reduces surprises for investors.
incorporated by reference regulatory
"Exhibits 99.1, 99.2 and 99.3 of this Report on Form 6-K are incorporated by reference"

FAQ

AI-generated questions and answers. How Rhea-AI works. Not financial advice.

What did Glass House Brands Inc. (GLAS) announce in this Form 6-K?

Glass House Brands Inc. reported a change of auditor and furnished a Notice of Change of Auditor, together with confirmation letters from the predecessor and successor audit firms, in accordance with National Instrument 51-102 – Continuous Disclosure Obligations.

Who is identified as the predecessor auditor for GLAS in this filing?

The filing identifies Macias Gini & O'Connell LLP as the predecessor auditor of Glass House Brands Inc. The firm confirms that, based on its knowledge, it agrees with the statements in the company’s Notice of Change of Auditor that relate to it.

How does the predecessor auditor Macias Gini & O'Connell LLP respond to the GLAS notice?

Macias Gini & O'Connell LLP states that it has reviewed the Notice of Change of Auditor and, based on its knowledge as of the letter date, agrees with the statements that relate to Macias Gini & O'Connell LLP, and has no basis to agree or disagree with statements that do not relate to it.

What does the successor auditor say about the GLAS Notice of Change of Auditor?

The successor auditor states that it reviewed the Notice of Change of Auditor dated September 11, 2026, and, based on its knowledge of that information at the time, agrees with the statements in the notice that pertain to its firm.

Which regulatory framework governs the change of auditor disclosure for GLAS in this report?

The disclosure about the change of auditor for Glass House Brands Inc. is made under National Instrument 51-102 – Continuous Disclosure Obligations, which sets out requirements for continuous disclosure, including notices and related auditor letters when an issuer changes its auditor.

Are the change of auditor documents incorporated into any GLAS registration statements?

Yes. Exhibits 99.1, 99.2 and 99.3 to this report are incorporated by reference into Glass House Brands Inc.’s Registration Statements on Form F-10 (File No. 333-297455) and Form S-8 (File No. 333-288297), each as amended or supplemented.

AI-generated analysis. How Rhea-AI works. Not financial advice.

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Learn about SEC filing dates

 

 

  

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

 

FORM 6-K

 

REPORT OF FOREIGN PRIVATE ISSUER PURSUANT TO RULE 13a-16 OR 15d-16

UNDER THE SECURITIES EXCHANGE ACT OF 1934

 

For the month of September, 2026.

 

Commission File Number 000-56261

 

Glass House Brands Inc.

(Translation of registrant’s name into English)

 

3645 Long Beach Blvd.

Long Beach, California 90807

(Address of principal executive office)

 

Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F.

 

¨ Form 20-F   x Form 40-F

 

 

 

 

 

 

INCORPORATION BY REFERENCE

 

Exhibits 99.1, 99.2 and 99.3 of this Report on Form 6-K are incorporated by reference into the Registration Statements on Form F-10 (File No. 333-297455) and Form S-8 (File No. 333-288297) of the Registrant, each as amended or supplemented.

 

 

 

 

SIGNATURE

 

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, thereunto duly authorized.

 

  Glass House Brands Inc.
   
Date: September 11, 2026 /s/ Kyle Kazan
  By: Kyle Kazan
  Title: Chief Executive Officer

 

 

 

 

EXHIBIT INDEX 

 

Exhibit Number   Description
99.1   Notice of Change of Auditor
     
99.2   Letter from Former Auditor
     
99.3   Letter from Successor Auditor

 

 

 

Exhibit 99.1

 

 

 

 

NOTICE OF CHANGE OF AUDITOR

 

TO:Macias Gini & O'Connell LLP

 

AND TO: BDO USA, P.C.
   
AND TO: Ontario Securities Commission
British Columbia Securities Commission
Alberta Securities Commission
Autorité Des Marchés Financiers
Financial and Consumer Affairs Authority of Saskatchewan
The Manitoba Securities Commission
New Brunswick Financial and Consumer Services Commission
Nova Scotia Securities Commission
Prince Edward Island Office of the Superintendent of Securities
Superintendent of Securities (Newfoundland and Labrador)
Office of the Yukon Superintendent of Securities
Office of the Superintendent of Securities, Nunavut
Office of the Superintendent of Securities, Northwest Territories

 

Glass House Brands Inc. (the "Company") hereby gives the following notice in accordance with Section 4.11 of National Instrument 51-102 – Continuous Disclosure Obligations ("NI 51-102"):

 

1.Effective September 11, 2026 (the "Effective Date"), Macias Gini & O'Connell LLP, the predecessor auditor of the Company (the "Predecessor Auditor"), tendered its resignation at the request of the Company and BDO USA, P.C. was appointed as successor auditor (the "Successor Auditor");

 

2.The resignation of the Predecessor Auditor and the appointment of the Successor Auditor have been considered and approved by the Company's audit committee and board of directors;

 

3.No modified opinion was expressed in the Predecessor Auditor's report on any of the financial statements of the Company relating to the Company's two most recently completed fiscal years or for any period subsequent to the most recently completed period for which an audit report was issued and preceding the Effective Date;

 

4.In the opinion of the Board of Directors of the Company, no "reportable event" as defined in NI 51-102 has occurred during the period commencing at the beginning of the Company’s two most recently completed financial years and ending on the resignation date, subject to any shorter period applicable under NI 51-102; and

 

5.The Company has requested that the Predecessor Auditor and the Successor Auditor each furnish a letter addressed to the securities administrators in each province in which the Company is a reporting issuer stating whether or not they agree with the information contained in this notice. A copy of each such letter to the securities administrators will be filed with this notice.

 

 

 

 

DATED as of the 11th day of September 2026.

 

  GLASS HOUSE BRANDS INC.
     
  Per: /s/ Kyle Kazan
   

Name: Kyle Kazan

    Title: Chief Executive Officer

 

 

 

Exhibit 99.2

 

 

 

September 11, 2026

 

Ontario Securities Commission
British Columbia Securities Commission
Alberta Securities Commission
Autorité Des Marchés Financiers
Financial and Consumer Affairs Authority of Saskatchewan
The Manitoba Securities Commission
New Brunswick Financial and Consumer Services Commission
Nova Scotia Securities Commission
Prince Edward Island Office of the Superintendent of Securities
Superintendent of Securities (Newfoundland and Labrador)

Office of the Yukon Superintendent of Securities

Office of the Superintendent of Securities, Nunavut

Office of the Superintendent of Securities, Northwest Territories

 

RE:Glass House Brands Inc. (the "Company") – Notice of Change of Auditor (the "Notice") dated September 11, 2026 pursuant to National Instrument 51-102 – Continuous Disclosure Obligations ("NI 51-102")

 

Dear Sirs/Mesdames,

 

As required by NI 51-102, we have reviewed the information contained in the Notice delivered by the Company to Macias Gini & O'Connell LLP, as predecessor auditor of the Company.

 

Based on our knowledge as of the date of this letter, we agree with the statements contained in the Notice insofar as they relate to Macias Gini & O'Connell LLP. With respect to the statements contained in the Notice that do not relate to Macias Gini & O'Connell LLP, we have no basis to agree or disagree.

 

Respectfully,

 

/s/ Macias Gini & O’Connell LLP

 

Irvine, California

 

 

 

Exhibit 99.3

 

September 11, 2026

 

Ontario Securities Commission

British Columbia Securities Commission

Alberta Securities Commission

Autorité Des Marchés Financiers

Financial and Consumer Affairs Authority of Saskatchewan

The Manitoba Securities Commission

New Brunswick Financial and Consumer Services Commission

Nova Scotia Securities Commission

Prince Edward Island Office of the Superintendent of Securities

Superintendent of Securities (Newfoundland and Labrador)

Office of the Yukon Superintendent of Securities

Office of the Superintendent of Securities, Nunavut

Office of the Superintendent of Securities, Northwest Territories

 

Dear Sirs/Mesdames:

 

Re:Glass House Brands Inc. (the “Company”)

 

Pursuant to National Instrument 51-102 – Continuous Disclosure Obligations, we have reviewed the information contained in the Notice of Change of Auditor of the Company dated September 11, 2026 (the “Notice”) and, based on our knowledge of such information at this time, we agree with the statements made in the Notice pertaining to our firm.

 

Yours truly,

 

/s/ BDO USA, P.C. 

 

Los Angeles, California

 

 

Filing Exhibits & Attachments

3 documents

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