---
schema_version: "secwatch.filing_event.v1"
accession: "0001104659-24-025559"
form_type: "8-K"
ticker: "ESOA"
cik: "0001357971"
company_name: "Energy Services of America CORP"
filed_at: "2024-02-20T23:59:59+00:00"
generated_at: "2026-06-05T22:52:02.284879+00:00"
event_type: "other"
sentiment: "neutral"
materiality_score: 0.2
calibrated_materiality_score: 0.2
confidence: "high"
source: SEC EDGAR
---

# Energy Services of America dismisses Baker Tilly, engages Urish Popeck as auditor

## Summary
- Dismissed Baker Tilly US, LLP as independent auditor effective Feb 16, 2024; no disagreements or reportable events in past two fiscal years.
- Engaged Urish Popeck & Co., LLC as new independent auditor for fiscal year ending Sep 30, 2024.
- Audit reports for FY2022 and FY2023 were unqualified with no adverse opinions or modifications.
- Audit Committee approved both the dismissal and the engagement.

## SEC filing metadata
- accession: 0001104659-24-025559
- form_type: 8-K
- ticker: ESOA
- cik: 0001357971
- company_name: Energy Services of America CORP
- filed_at: 2024-02-20T23:59:59+00:00
- event_type: other
- sentiment: neutral
- materiality_score: 0.2
- calibrated_materiality_score: 0.2
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1357971/000110465924025559/0001104659-24-025559-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1357971/000110465924025559/tm246718d1_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-24-025559
- JSON: https://secwatch.observer/filing/0001104659-24-025559.json
- Plain text: https://secwatch.observer/filing/0001104659-24-025559.txt

## Key facts
- Auditor Changes
  Energy Services of America CORP dismissed Baker Tilly US, LLP as its auditor.
  - Action: dismissal
  - Auditor: Baker Tilly US, LLP
  - Successor: Urish Popeck & Co., LLC
  source text: On February 16, 2024, Energy Services of America Corporation (the “Company”) dismissed Baker Tilly US, LLP (“Baker Tilly”) as the Company's independent registered public accounting firm.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1357971/000110465924025559/0001104659-24-025559-index.htm
- Auditor Changes
  Energy Services of America CORP engaged Urish Popeck & Co., LLC as its auditor.
  - Action: engagement
  - Auditor: Urish Popeck & Co., LLC
  source text: On February 16, 2024, the Company engaged Urish Popeck & Co., LLC (“UPC”) as the Company's independent registered public accounting firm for the fiscal year ending September 30, 2024.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1357971/000110465924025559/0001104659-24-025559-index.htm

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