8-K: Sensus Healthcare Appoints New Auditor Following Acquisition

Sensus Healthcare, Inc. announced the appointment of Carr, Riggs & Ingram, LLC as its new independent registered public accounting firm, replacing Berkowitz Pollack Brant Advisors + CPAs, LLP.

Summary

• Sensus Healthcare, Inc. (the "Company") has appointed Carr, Riggs & Ingram, LLC (CRI) as its new independent registered public accounting firm.
• The appointment follows CRI's acquisition of certain capital markets practice assets from the Company's previous auditor, Berkowitz Pollack Brant Advisors + CPAs, LLP (BPB), effective January 1, 2026.
• The Audit Committee of the Company's Board of Directors simultaneously dismissed BPB and approved CRI's appointment on January 13, 2026.
• BPB's audit report for the fiscal year ended December 31, 2024, contained no adverse opinion, disclaimer, qualification, or modification.
• There were no disagreements with BPB on accounting principles, practices, financial statement disclosure, or auditing scope/procedure during the fiscal years ended December 31, 2024 and 2025, and the subsequent interim period.
• A material weakness in internal control over financial reporting related to information technology general controls was reported for the interim period ended June 30, 2024, but it did not result in material misstatements and was remediated as of December 31, 2024.
• The Company did not consult with CRI on any accounting principles, audit opinions, disagreements, or reportable events prior to their appointment.

Sentiment

Score: 5

Explanation: The filing reports an administrative change in the company's independent registered public accounting firm due to an acquisition. While a past material weakness was noted, it was remediated, and there were no disagreements with the former auditor. This indicates a neutral event with no significant positive or negative implications for the company's operational or financial performance.

Positives

• The previous auditor's report for fiscal year 2024 contained no adverse opinion or disclaimer, and was not qualified or modified.
• There were no disagreements with the previous auditor on accounting principles, practices, financial statement disclosure, or auditing scope/procedure.
• A previously identified material weakness in internal control over financial reporting was remediated as of December 31, 2024, and did not result in any material misstatements.

Negatives

• A material weakness in internal control over financial reporting relating to information technology general controls was identified for the interim period ended June 30, 2024.

Future Outlook

The Company's Audit Committee will authorize the former independent registered public accounting firm, Berkowitz Pollack Brant Advisors + CPAs, LLP, to respond fully to any inquiries from the successor firm, Carr, Riggs & Ingram, LLC, concerning the previously remediated material weakness.

Industry Context

The change in auditors reflects a common occurrence in the accounting industry where firms undergo mergers and acquisitions, leading to transitions for their client companies. This specific change is a direct result of Carr, Riggs & Ingram, LLC acquiring a portion of Berkowitz Pollack Brant Advisors + CPAs, LLP's practice.

Corporate Governance

Stakeholder Impact

• Shareholders: Ensures continued compliance with auditing standards and regulatory requirements, providing confidence in financial reporting integrity.
• Management: Requires coordination with the new auditing firm for future financial reporting and audit processes.

Next Steps

• Berkowitz Pollack Brant Advisors + CPAs, LLP is expected to furnish a letter to the SEC agreeing with the statements made in the Form 8-K.
• The Audit Committee will authorize Berkowitz Pollack Brant Advisors + CPAs, LLP to respond to inquiries from Carr, Riggs & Ingram, LLC regarding the remediated material weakness.

Key Dates

Keywords

Auditor Change, Independent Registered Public Accounting Firm, SEC Filing, Form 8-K, Sensus Healthcare, Corporate Governance, Internal Controls, Financial Reporting