Metal Sky Star Dismisses Auditor UHY LLP; No Replacement Named
MSSUF is trading near its 52-week low of $9.91 (1.0% above the low).
Summary
Metal Sky Star Acquisition Corp dismissed auditor UHY LLP effective September 4, 2026, and has not yet named a successor. Prior audits carried going-concern warnings and the company has disclosed material weaknesses in internal controls.
Key Events · Corporate Governance and Compliance · MSSUF
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Auditor Dismissal
UHY LLP dismissed as independent registered public accounting firm effective September 4, 2026, approved by the Audit Committee.
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Going-Concern Warnings
UHY's audit reports for fiscal years 2025 and 2024 included explanatory paragraphs expressing substantial doubt about the company's ability to continue as a going concern.
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Material Weaknesses
The company previously disclosed material weaknesses in internal control over financial reporting in its 10-K filings for fiscal years 2024 and 2025.
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No Successor Auditor
As of the filing date, no new independent accounting firm has been engaged for the fiscal year ending December 31, 2026; a subsequent 8-K will disclose any appointment.
Analysis · MSSUF · Real Estate & Construction
Effective September 4, 2026, the company dismissed its independent auditor, UHY LLP, and has yet to engage a successor. UHY's audit reports for fiscal years 2025 and 2024 included going-concern explanatory paragraphs, and the company previously disclosed material weaknesses in internal control over financial reporting. An auditor change at a SPAC already carrying a going-concern warning and control deficiencies raises governance and financial-reporting risk, especially with no replacement in place for the fiscal year ending December 31, 2026.
How filings like this one have moved
In the 30 days to Oct 3, 2026, 36.7% of the 1075 measured filings Wiseek scored 8 moved their stock by 5% or more by the next session's close. The median move was -0.60%. These are measured outcomes after filings of this importance, not a forecast for this one.
Measured one observation per ticker per day, after exclusions. Current figures: Filing Impact Tracker · open dataset
At the time of this filing, MSSUF was trading at $10.01 on OTC in the Real Estate & Construction sector, with a market capitalization of approximately $40.8M. The 52-week trading range was $9.91 to $16.57. This filing was assessed with negative market sentiment and an importance score of 8 out of 10.