Business Context and Reporting Period
Company: Bel Fuse Inc.
Filing Type: Form 8-K (Current Report)
Date of Report: December 4, 2025
Reporting Period: The filing addresses events occurring on December 4, 2025, regarding the change of the company's independent registered public accounting firm.
Key Financial Metrics
This filing does not contain financial performance data such as revenue, profit, cash flow, margins, debt, or liquidity. The document is strictly procedural regarding the appointment of an auditor.
Material Changes
- Dismissal of Auditor: On December 4, 2025, the Audit Committee dismissed Grant Thornton LLP as the independent registered public accounting firm. Grant Thornton was notified on December 5, 2025.
- Appointment of New Auditor: On December 4, 2025, the Audit Committee appointed Deloitte & Touche LLP as the new independent registered public accounting firm.
- Scope of New Engagement: Deloitte will audit the fiscal year ending December 31, 2026, and review interim periods starting with the quarter ending March 31, 2026. This appointment is contingent upon successful client acceptance procedures.
- Continuity of Prior Audit: The appointment of Deloitte does not affect Grant Thornton's engagement for the fiscal year ended December 31, 2025.
Management Commentary, Risks, and Contingencies
- Reason for Change: The filing states the decision was recommended by the Audit Committee and approved by the Board. It explicitly notes there were no disagreements with Grant Thornton regarding accounting principles, practices, or auditing scope during the two most recent fiscal years or the subsequent interim period.
- Reportable Events: The company confirmed there were no "reportable events" as defined in Regulation S-K Item 304(a)(1)(v) during the relevant periods.
- Consultations with New Auditor: The company confirmed that neither it nor anyone on its behalf consulted with Deloitte regarding accounting principles, audit opinions, disagreements, or reportable events prior to the appointment.
- Audit Opinions: Grant Thornton's reports for the fiscal years ended December 31, 2023, and 2024, did not contain adverse opinions, disclaimers, or qualifications.
Investor Verification Checklist
- Verify the status of the transition between Grant Thornton and Deloitte for the 2025 fiscal year audit.
- Confirm the completion of Deloitte's client acceptance procedures to ensure the appointment becomes effective.
- Review the letter from Grant Thornton LLP (Exhibit 16.1) to confirm their agreement with the statements made in this filing.
- Monitor future filings for any undisclosed disagreements or reportable events that may have arisen post-filing.