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Suppose company A has CIK 0000012345 and ceases to exist. At some later time, company B registers with the SEC to submit filings.

Is it possible that company B will be assigned the same CIK 0000012345? In other words, are CIKs unique for all time or are CIKs unique at any instant of time?

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I have been in touch with the securities and exchange commission. CIKs cannot be reassigned and are unique for all time. See the excerpt below:

CIKs are not reassigned or recycled by the SEC -- they are intended to be forever unique.