On January 14, 2026, Workhorse Group Inc. reported that it completed its merger with Motiv Power Systems, with Motiv now a wholly owned subsidiary; the merger was treated as a reverse acquisition, using Motiv's financials going forward. Additionally, on January 21, 2026, Workhorse appointed Carr, Riggs & Ingram, L.L.C. as its new independent auditor after dismissing its previous firm, Berkowitz Pollack Brant Advisors + CPAs.