Sono Tek Corp 8-K, filed Feb 19, 2025
Sono Tek Corp (SOTK)
About this 8-K
Sono Tek Corp filed this 8-K on February 19, 2025, reporting on events of February 17, 2025.
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
FORM
CURRENT REPORT
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4.01 Changes in Registrant’s Certifying Accountant
Based on information provided to Sono-Tek Corporation (“the Company”) by Marcum LLP (“Marcum”), the Company’s independent registered public accounting firm, effective November 1, 2024, CBIZ CPAs P.C. (“CBIZ CPAs”) acquired the attest business of Marcum.
On February 17, 2025, Marcum resigned as the Company’s independent registered public accounting firm.
On February 17, 2025, the Audit Committee of the Board of Directors of the Company accepted Marcum’s resignation and approved the engagement of CBIZ CPAs to serve as the independent registered public accounting firm of the Company. The services previously provided by Marcum will now be provided by CBIZ CPAs. The Audit Committee of the Company’s Board of Directors unanimously recommended that the Company change audit firms, directed the process of review of candidate firms to replace Marcum and made the final decision to engage CBIZ CPAs.
The reports of Marcum on the financial statements of the Company for the years ended February 29, 2024 and February 28, 2023 contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principle. In connection with its audits of the years ended February 29, 2024 and February 28, 2023 and the subsequent interim period through February 17, 2025, there were no disagreements with Marcum on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Marcum, would have caused them to make reference thereto in their report on the financial statements for such years.
The Company has furnished to Marcum the statements made in this Item 4.01. Attached as Exhibit 16.1 to this Form 8-K, is Marcum’s letter to the Commission, dated February 19, 2025 regarding these statements.
During the two most recent fiscal years and through February 17, 2025, the Company has not consulted with CBIZ CPAs on any matter that (i) involved the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s financial statements, in each case where a written report was provided or oral advice was provided that CBIZ CPAs concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or (ii) was either the subject of a disagreement, as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions to Item 304 of Regulation S-K, or a reportable event, as that term is defined in Item 304(a)(1)(v) of Regulation S-K.
Item 9.01 Financial Statements and Exhibits.
(d) Exhibits
| Exhibit No. | Description |
| 16.1 | Letter, dated February 19, 2025 from Marcum LLP to the Securities and Exchange Commission, regarding change in certifying accountant of the Company. |
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.
SONO-TEK CORPORATION
By: /s/ Stephen J. Bagley
Stephen J. Bagley
Chief Financial Officer
February 19, 2025
Exhibit 16.1
February 19, 2025
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Commissioners:
We have read the statements made by Sono-Tek Corporation under Item 4.01 of its Form 8-K dated February 17, 2025. We agree with the statements concerning our Firm in such Form 8-K; we are not in a position to agree or disagree with other statements of Sono-Tek Corporation contained therein.
Very truly yours,
/s/ Marcum llp
Marcum llp