Business Context and Reporting Period
Company: PRO-DEX, INC. (PDEX)
Filing Type: Form 8-K (Current Report)
Date of Report: June 3, 2025
Reporting Period: The filing addresses a specific corporate event occurring on June 3, 2025, regarding the change of the independent registered public accounting firm.
Key Financial Metrics
This filing does not contain financial performance data. The document focuses exclusively on a change in the registrant's certifying accountant. Consequently, no values are provided for revenue, profit, cash flow, margins, debt, or liquidity.
Material Changes
- Accountant Merger: On June 3, 2025, Moss Adams LLP, the Company's independent registered public accounting firm, merged with Baker Tilly US, LLP.
- Resignation and Appointment: Moss Adams resigned as the Company's auditor. The Audit Committee approved the appointment of Baker Tilly US, LLP as the successor independent registered public accounting firm.
- Audit History: Audit reports for the years ended June 30, 2024, and 2023, did not contain adverse opinions, disclaimers, or qualifications regarding uncertainty, scope, or accounting principles.
- No Disagreements: There were no disagreements with Moss Adams regarding accounting principles, practices, disclosures, or audit scope during the years ended June 30, 2024 and 2023, or the subsequent interim period.
Guidance, Outlook, and Risks
Management Commentary: The filing confirms that the transition was driven by the merger of the accounting firms. The Company confirmed that no consultations were held with Baker Tilly regarding accounting principles or potential audit opinions prior to the appointment.
Risks and Contingencies: No new risks or contingencies are disclosed in this report. The filing explicitly states there were no reportable events requiring disclosure under Item 304(a)(1)(v) of Regulation S-K.
Investor Verification Checklist
- Verify the effective date of the merger between Moss Adams LLP and Baker Tilly US, LLP (June 3, 2025).
- Confirm the Audit Committee's formal approval of Baker Tilly as the successor auditor.
- Review Exhibit 16.1 (Moss Adams Letter to the SEC) to ensure the former auditor agrees with the Company's statements regarding the absence of disagreements.
- Monitor future filings for the first audit report issued by Baker Tilly US, LLP.