Business Context and Reporting Period
Company: Alpha Pro Tech, Ltd.
Filing Type: Form 8-K (Current Report)
Date of Report: September 14, 2026
Reporting Period: Immediate event reporting regarding changes in the 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 and dismissal of auditors.
Material Changes
- Dismissal of Auditor: The Audit Committee dismissed Tanner LLP as the independent registered public accounting firm, effective immediately on September 14, 2026.
- Engagement of New Auditor: The Audit Committee approved the engagement of MNP LLP as the new independent registered public accounting firm for the fiscal year ending December 31, 2026, effective immediately.
- Audit History: Tanner LLP's reports for fiscal years ended December 31, 2024, and December 31, 2025, contained no adverse opinions, disclaimers, or qualifications.
Management Commentary, Risks, and Contingencies
- Disagreements: The Company reported no "disagreements" or "reportable events" with Tanner LLP during the fiscal years 2024 and 2025 or the interim period through September 14, 2026.
- Consultations: No consultations were held with MNP LLP regarding accounting principles or reportable events prior to their engagement.
- Confirmation: Tanner LLP provided a letter (Exhibit 16.1) dated September 16, 2026, agreeing with the Company's statements regarding the dismissal.
Investor Verification Checklist
- Verify the reasons for the auditor change, as the filing explicitly states no disagreements occurred.
- Review the transition timeline between Tanner LLP and MNP LLP for the 2026 fiscal year audit.
- Confirm the status of the upcoming fiscal year-end audit with the new firm, MNP LLP.
- Check for any subsequent filings that might provide context on the strategic rationale for the change.