---
schema_version: "secwatch.filing_event.v1"
accession: "0000355019-24-000055"
form_type: "8-K"
ticker: "FONR"
cik: "0000355019"
company_name: "FONAR CORP"
filed_at: "2024-12-13T23:59:59+00:00"
generated_at: "2026-05-29T03:47:14.573294+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.3
calibrated_materiality_score: 0.3
confidence: "high"
source: SEC EDGAR
---

# Fonar dismisses Marcum LLP as auditor, appoints CohnReznick LLP effective Dec 11, 2024

## Summary
- Audit Committee completed competitive process; Marcum LLP dismissed effective December 11, 2024.
- No adverse opinion, qualification, or disagreement in Marcum's reports for FY2024 and FY2023.
- CohnReznick LLP selected as new independent auditor for FY2025, pending standard client acceptance.

## SEC filing metadata
- accession: 0000355019-24-000055
- form_type: 8-K
- ticker: FONR
- cik: 0000355019
- company_name: FONAR CORP
- filed_at: 2024-12-13T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.3
- calibrated_materiality_score: 0.3
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/355019/000035501924000055/0000355019-24-000055-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/355019/000035501924000055/fonar_8k-marcum.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000355019-24-000055
- JSON: https://secwatch.observer/filing/0000355019-24-000055.json
- Plain text: https://secwatch.observer/filing/0000355019-24-000055.txt

## Key facts
- Auditor Changes
  FONAR CORP dismissed Marcum LLP as its auditor.
  - Action: dismissal
  - Auditor: Marcum LLP
  source text: On December 11, 2024, the Audit Committee dismissed Marcum as the Company's independent registered public accounting firm, effective as of that same date.
  evidence_url: https://www.sec.gov/Archives/edgar/data/355019/000035501924000055/0000355019-24-000055-index.htm
- Auditor Changes
  FONAR CORP engaged CohnReznick LLP as its auditor.
  - Action: engagement
  - Auditor: CohnReznick LLP
  source text: 1, 2024, the Company, at the direction of the Audit Committee, made the decision to select CohnReznick LLP(“CohnReznick”) as auditors for the Company for the year ending June 30, 2025, contingent upon the execution of an engagement letter following completion
  evidence_url: https://www.sec.gov/Archives/edgar/data/355019/000035501924000055/0000355019-24-000055-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.