Reliability Inc 8-K, filed Oct 15, 2026
Reliability Inc (RLBY)
About this 8-K
Reliability Inc filed this 8-K on October 15, 2026, reporting on events of September 30, 2026.
Reliability Incorporated dismissed Ramirez Jimenez International CPAs effective October 9, 2026 and engaged Weinberg & Company, P.A. effective October 8, 2026. RJI's 2025 report included substantial doubt about Reliability Incorporated's ability to continue as a going concern. AI summary
Items reported
- Item 4.01: Change of auditor
- Item 9.01: Financial statements and exhibits
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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CURRENT REPORT
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Item 4.01. Changes in Registrant’s Certifying Accountant.
(a) Dismissal of Independent Registered Public Accounting Firm
On September 30, 2026, the Audit Committee of the Board of Directors of Reliability Incorporated (the “Company”) approved the transition from Ramirez Jimenez International CPAs (“RJI”) to Weinberg & Company, P.A. (“Weinberg”) as the Company’s independent registered public accounting firm, subject to management’s satisfactory negotiation of final engagement terms. Following completion of those negotiations, the Company engaged Weinberg effective October 8, 2026 and notified RJI of its dismissal effective October 9, 2026.
RJI’s reports on the Company’s consolidated financial statements for the fiscal years ended December 31, 2025 and 2024 did not contain an adverse opinion or disclaimer of opinion and were not qualified or modified as to audit scope or accounting principles, except that the reports included explanatory language expressing substantial doubt in 2025 about the Company’s ability to continue as a going concern.
During the fiscal years ended December 31, 2025 and 2024, and the subsequent interim period through October 9, 2026, there were no disagreements between the Company and RJI on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which, if not resolved to RJI’s satisfaction, would have caused RJI to make reference to the subject matter in its reports on the Company’s financial statements.
During the same period, there were no reportable events as described in Item 304(a)(1)(v) of Regulation S-K.
The Company provided RJI with a copy of the disclosures in this Item 4.01 and requested that RJI furnish a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made herein and, if not, stating the respects in which it does not agree.
(b) Engagement of New Independent Registered Public Accounting Firm
As described above, the Company engaged Weinberg as its independent registered public accounting firm effective October 8, 2026, to review the Company’s interim financial statements for the quarter ended September 30, 2026, audit the Company’s consolidated financial statements for the year ending December 31, 2026, and review the Company’s interim financial statements for the first three quarters of 2027.
During the fiscal years ended December 31, 2025 and 2024, and the subsequent interim period through October 8, 2026, neither the Company nor anyone acting on its behalf consulted Weinberg regarding (i) the application of accounting principles to a specified transaction, completed or proposed, or the type of audit opinion that might be rendered on the Company’s financial statements, where written or oral advice was provided that Weinberg concluded was an important factor considered by the Company in reaching a decision as to an accounting, auditing or financial reporting issue; or (ii) any matter that was the subject of a disagreement as defined in Item 304(a)(1)(iv) of Regulation S-K or a reportable event described in Item 304(a)(1)(v) of Regulation S-K.
Item 9.01. Financial Statements and Exhibits.
(d) Exhibits.
| 16.1 | Letter from Ramirez Jimenez International CPAs dated October 14, 2026. | |
| 104 | Cover Page Interactive Data File (embedded within the Inline XBRL document). |
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
RELIABILITY INCORPORATED
Date: October 15, 2026
| By: | /s/ Mark Speck | |
| Mark Speck | ||
| President and Chief Financial Officer |
Exhibit 16.1
 |
18012 Sky Park Circle, Suite 200 Irvine, California 92614 tel 949-852-1600 fax 949-852-1606 www.rjicpas.com |
October 14, 2026
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: Reliability Incorporated — Form 8-K, Item 4.01 (Commission File No. 000-07092)
Ladies and Gentlemen:
We have read Item 4.01 of Reliability Incorporated’s Current Report on Form 8-K, which we understand will be filed with the Securities and Exchange Commission. We agree with the statements concerning our firm contained in Item 4.01(a), “Dismissal of Independent Registered Public Accounting Firm.” We have no basis to agree or disagree with the other statements of the Company contained therein.
| Very truly yours, | ||
| Ramirez Jimenez International CPAs | ||
| By: | /s/ Max Lewandowski | |
| Max Lewandowski, Partner | ||