Business Context and Reporting Period
This Form 8-K Current Report was filed by Sensus Healthcare, Inc. on January 13, 2026. The filing addresses a change in 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 focuses exclusively on corporate governance and audit firm transitions.
Material Changes
- Accountant Change: The Audit Committee dismissed Berkowitz Pollack Brant Advisors + CPAs, LLP (BPB) and appointed Carr, Riggs & Ingram, LLC (CRI) as the new independent registered public accounting firm, effective January 1, 2026.
- Reason for Change: The change resulted from CRI acquiring certain assets related to the capital markets practice of BPB.
- Audit History: BPB's audit report for the fiscal year ended December 31, 2024, contained no adverse, qualified, or modified opinions.
- Disagreements: There were no disagreements with BPB regarding accounting principles, practices, or auditing scope during the fiscal years ended December 31, 2024 and 2025, or the subsequent interim period.
Outlook, Risks, and Contingencies
- Internal Control Remediation: A previously disclosed material weakness in internal control over financial reporting (relating to IT general controls) was remediated as of December 31, 2024. This weakness did not result in material misstatements.
- Consultations: The Company did not consult with the new auditor, CRI, regarding accounting principles or audit opinions prior to this appointment.
- Successor Communication: The Audit Committee has authorized BPB to respond to inquiries from CRI regarding the previously remediated material weakness.
Investor Verification Checklist
- Verify the transition timeline between BPB and CRI to ensure no gap in audit coverage.
- Review the letter from BPB (Exhibit 16.1) to confirm their agreement with the Company's statements regarding the change.
- Confirm the status of the remediated IT general controls in the most recent 10-K or 10-Q filings.
- Check for any future filings regarding the scope of CRI's initial audit engagement.