Business Context and Reporting Period
Company: FiEE, Inc. (f/k/a Minim, Inc.)
Filing Type: Form 8-K (Current Report)
Date of Report: July 11, 2025
Reporting Period: Immediate event reporting regarding changes in the registrant's certifying accountant.
Key Financial Metrics
This filing does not contain specific revenue, profit, cash flow, margin, debt, or liquidity figures for the current period. However, it references the fiscal year ended December 31, 2024, noting that the company's independent auditor previously issued a report containing a "going concern" qualification due to significant operating losses.
Material Changes
- Dismissal of Auditor: The Audit Committee dismissed Beckles & Co., Inc. as the independent registered public accounting firm, effective immediately on July 11, 2025.
- Appointment of New Auditor: The Audit Committee selected UHY LLP as the new independent registered public accounting firm for the fiscal year ending December 31, 2025, subject to standard client acceptance procedures.
- Audit History: No disagreements were reported between the Company and Beckles & Co. regarding accounting principles, financial statement disclosure, or auditing scope during the fiscal year ended December 31, 2024, or the interim period through July 11, 2025.
Outlook, Risks, and Contingencies
- Going Concern Risk: The filing explicitly states that Beckles & Co.'s report for the fiscal year ended December 31, 2024, included a paragraph raising substantial doubt about the Company's ability to continue as a going concern due to significant operating losses.
- Consultation with New Auditor: The Company confirmed no consultations occurred with UHY LLP regarding accounting principles or reportable events prior to their selection.
Investor Verification Checklist
- Verify the status of the "going concern" qualification mentioned in the December 31, 2024, financial statements.
- Confirm the completion of UHY LLP's client acceptance procedures and the official start date of their engagement.
- Review the letter from Beckles & Co. (Exhibit 16.1) to ensure no undisclosed disagreements exist.
- Monitor upcoming filings for updated financial statements reflecting the new auditor's assessment.