secwatch.observer — SEC 8-K summary ====================================== Issuer: UNIVERSAL SAFETY PRODUCTS, INC. (UUU) CIK: 0000102109 Form: 8-K Filed at: 2025-06-06T23:59:59+00:00 Accession: 0001104659-25-057416 Event type: other_material Sentiment: neutral Materiality: 0.45 Item codes: 4.01, 9.01 LLM model: deepseek-v4-flash:cloud@v2 Universal Safety Products names CBIZ as new auditor after Marcum's resignation due to CBIZ acquisition -------------------------------------------------------------------------------- - 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. Source: EDGAR index: https://www.sec.gov/Archives/edgar/data/102109/000110465925057416/0001104659-25-057416-index.htm Primary doc: https://www.sec.gov/Archives/edgar/data/102109/000110465925057416/tm2517428d1_8k.htm HTML page: https://secwatch.observer/filing/0001104659-25-057416 License: Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer