---
schema_version: "secwatch.filing_event.v1"
accession: "0001062993-25-006917"
form_type: "8-K"
ticker: "LEAT"
cik: "0001456189"
company_name: "Leatt Corp"
filed_at: "2025-04-03T23:59:59+00:00"
generated_at: "2026-05-23T22:28:22.609323+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.45
calibrated_materiality_score: 0.45
confidence: "high"
source: SEC EDGAR
---

# Leatt Corp auditor Fitzgerald resigns; M&K CPAs appointed as successor

## Summary
- Fitzgerald & Co. resigned as auditor effective March 31, 2025; Audit Committee approved M&K CPAs effective April 1, 2025.
- Fitzgerald's reports for FY 2024 and 2023 contained no adverse opinion, disclaimer, or qualification.
- No disagreements or reportable events occurred during the two most recent fiscal years.
- Fitzgerald provided a letter to the SEC agreeing with the Company's statements, filed as Exhibit 16.1.

## SEC filing metadata
- accession: 0001062993-25-006917
- form_type: 8-K
- ticker: LEAT
- cik: 0001456189
- company_name: Leatt Corp
- filed_at: 2025-04-03T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.45
- calibrated_materiality_score: 0.45
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1456189/000106299325006917/0001062993-25-006917-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1456189/000106299325006917/form8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001062993-25-006917
- JSON: https://secwatch.observer/filing/0001062993-25-006917.json
- Plain text: https://secwatch.observer/filing/0001062993-25-006917.txt

## Key facts
- Auditor Changes
  Fitzgerald & Co., CPAs, P.C. resigned as auditor of Leatt Corp.
  - Action: resignation
  - Auditor: Fitzgerald & Co., CPAs, P.C.
  - Successor: M&K CPAs PLLC
  source text: On March 31, 2025, Leatt Corporation (the "Company") was notified by Fitzgerald & Co., CPAs, P.C. ("Fitzgerald"), the Company's independent registered accounting firm, of Fitzgerald's resignation as the Company's auditor, and effective April 1, 2025, with the approval of the Audit Committee of the Company's Board of Directors, the Company engaged the accounting firm of M&K CPAs PLLC ("M&K") to take over Fitzgerald's audit responsibilities.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1456189/000106299325006917/0001062993-25-006917-index.htm
- Auditor Changes
  Leatt Corp engaged M&K CPAs PLLC as its auditor.
  - Action: engagement
  - Auditor: M&K CPAs PLLC
  source text: the Company engaged the accounting firm of M&K CPAs PLLC ("M&K") to take over Fitzgerald's audit responsibilities.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1456189/000106299325006917/0001062993-25-006917-index.htm

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