Business Context and Reporting Period
This Form 8-K Current Report is filed by Omega Flex, Inc. (NASDAQ: OFLX) on June 10, 2026. The filing addresses a change in the Company's independent registered public accounting firm for the fiscal year ending December 31, 2026, and related interim periods.
Key Financial Metrics
The filing text does not provide specific values for revenue, profit, cash flow, margins, debt, or liquidity. This report focuses exclusively on corporate governance regarding the audit firm appointment.
Material Changes
- Accountant Change: The Audit Committee appointed PKF O'Connor Davies LLP ("PKF") as the new independent registered public accounting firm, effective June 10, 2026.
- Dismissal of Prior Firm: RSM US LLP ("RSM") was dismissed as the independent registered public accounting firm on June 11, 2026.
- Scope of Appointment: PKF's engagement covers the fiscal year ending December 31, 2026, and the interim quarters ending June 30, 2026, and September 30, 2026.
Management Commentary and Risks
The Company conducted a comprehensive Request for Proposal (RFP) process to select the new auditor. Management confirmed that during the two most recent fiscal years (2024 and 2025) and the interim period through the effective date:
- There were no disagreements with RSM regarding accounting principles, financial statement disclosures, or audit scope.
- There were no reportable events under Item 304(a)(1)(v) of Regulation S-K.
- RSM's audit reports for 2024 and 2025 were unqualified and did not contain adverse opinions or disclaimers.
- No consultations were held with PKF regarding accounting principles or disagreements prior to their appointment.
Investor Verification Checklist
- Verify the engagement letter execution date with PKF (June 10, 2026).
- Review Exhibit 16.1 for RSM US LLP's letter confirming agreement with the Company's disclosures.
- Confirm the transition timeline for the interim periods ending June 30 and September 30, 2026.
- Monitor future filings for the first financial statements audited by PKF.