Business Context and Reporting Period
This Form 8-K Current Report is filed by Mastech Digital, Inc. (NYSE American: MHH) on December 4, 2025. The report discloses a material change in the Company's independent registered public accounting firm.
Key Financial Metrics
The filing text does not provide specific financial metrics such as revenue, profit, cash flow, margins, debt, or liquidity. This report focuses exclusively on corporate governance and audit firm transitions.
Material Changes Versus Prior Period
- Dismissal of Auditor: The Audit Committee approved the dismissal of UHY LLP as the independent registered public accounting firm, effective upon the completion of the audit for the fiscal year ending December 31, 2025.
- Appointment of New Auditor: The Audit Committee approved the engagement of BDO India Services Private Limited ("BDO India") as the new independent registered public accounting firm for the fiscal year ending December 31, 2026, and related interim periods.
- Audit History: UHY's audit reports for the years ended December 31, 2024, and 2023 contained no adverse opinions, disclaimers, or qualifications.
- Disagreements: The Company reported no "disagreements" or "reportable events" with UHY regarding accounting principles, financial statement disclosure, or auditing scope during the relevant periods.
Guidance, Outlook, and Risks
The filing does not contain financial guidance, outlook, or management commentary on business performance. The primary risk disclosed relates to the transition of the audit firm. The Company noted that if any disagreements or reportable events occur between the date of this filing and the issuance of UHY's final report on the 2025 Financial Statements, the Company will amend this Form 8-K.
Investor Verification Checklist
- Verify the completion of the 2025 audit by UHY LLP and the issuance of the final report.
- Confirm the official engagement letter and scope of work with BDO India Services Private Limited for the 2026 fiscal year.
- Review the attached Exhibit 16.1 (Letter from UHY LLP) to ensure the auditor agrees with the Company's disclosures regarding the dismissal.
- Monitor for any subsequent amendments to this 8-K should disagreements arise prior to the final 2025 report issuance.