SCIENTIFIC INDUSTRIES INC 8-K

What Happened
Scientific Industries, Inc. announced in an 8-K that on January 14, 2026 its Audit Committee dismissed Berkowitz Pollack Brant Advisors + CPAs, LLP (BPB) and approved the appointment of Carr, Riggs & Ingram, LLC (CRI) as the company’s independent registered public accounting firm. CRI had acquired certain assets related to BPB’s capital markets practice effective January 1, 2026.

Key Details

• BPB had been engaged for the period August 22, 2025 through December 31, 2025 to cover the interim condensed consolidated financial statements (three- and nine-month periods ended September 30, 2025) and the year ended December 31, 2025.
• During that engagement period BPB did not issue any reports on the Company’s interim or annual financial statements.
• The company reported no “disagreements” or “reportable events” with BPB during the engagement period through January 14, 2026, as defined by Regulation S-K Item 304.
• Scientific Industries did not consult with CRI on accounting or auditing matters during the engagement period or through January 14, 2026. The company requested BPB provide a letter to the SEC; a copy dated January 20, 2026 is filed as Exhibit 16.1.

Why It Matters
A change in the independent auditor is material because it affects who will audit the company’s financial statements going forward. For investors, the filing shows the transition was handled through the Audit Committee, CRI’s appointment followed an asset acquisition from BPB, and there were no reported disputes or reportable events with the prior auditor—facts that indicate an orderly change rather than a conflict-driven switch.