---
schema_version: "secwatch.filing_event.v1"
accession: "0001104659-25-057416"
form_type: "8-K"
ticker: "UUU"
cik: "0000102109"
company_name: "UNIVERSAL SAFETY PRODUCTS, INC."
filed_at: "2025-06-06T23:59:59+00:00"
generated_at: "2026-05-19T17:57:50.229591+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.45
calibrated_materiality_score: 0.45
confidence: "high"
source: SEC EDGAR
---

# Universal Safety Products names CBIZ as new auditor after Marcum's resignation due to CBIZ acquisition

## Summary
- On June 2, 2025, Marcum resigned as auditor and CBIZ engaged as new auditor after CBIZ acquired Marcum's attest business on Nov 1, 2024.
- Marcum's audit reports for fiscal years ended March 31, 2024 and 2025 contained no adverse opinions or disagreements.
- Material weaknesses in internal controls previously reported as of March 31, 2024: management review controls over financial classification and income tax accounting, and documentation support.
- Company provided Marcum with a copy of this filing; Marcum agreed with statements via letter dated June 6, 2025 attached as Exhibit 16.1.

## SEC filing metadata
- accession: 0001104659-25-057416
- form_type: 8-K
- ticker: UUU
- cik: 0000102109
- company_name: UNIVERSAL SAFETY PRODUCTS, INC.
- filed_at: 2025-06-06T23:59:59+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/102109/000110465925057416/0001104659-25-057416-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/102109/000110465925057416/tm2517428d1_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-25-057416
- JSON: https://secwatch.observer/filing/0001104659-25-057416.json
- Plain text: https://secwatch.observer/filing/0001104659-25-057416.txt

## Key facts
- Auditor Changes
  UNIVERSAL SAFETY PRODUCTS, INC. engaged CBIZ CPAs P.C. as its auditor.
  - Action: engagement
  - Auditor: CBIZ CPAs P.C.
  source text: CBIZ was engaged as the Company’s independent registered public accounting firm on the same date
  evidence_url: https://www.sec.gov/Archives/edgar/data/102109/000110465925057416/0001104659-25-057416-index.htm
- Auditor Changes
  Marcum LLP resigned as auditor of UNIVERSAL SAFETY PRODUCTS, INC..
  - Action: resignation
  - Auditor: Marcum LLP
  - Successor: CBIZ CPAs P.C.
  source text: (“ CBIZ ”) acquired the attest business of Marcum LLP (“ Marcum ”). Accordingly, on June 2, 2025, as a result of the acquisition, Marcum resigned as the named audit firm of Universal Safety Products, Inc., formerly “Universal
  evidence_url: https://www.sec.gov/Archives/edgar/data/102109/000110465925057416/0001104659-25-057416-index.htm

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