---
schema_version: "secwatch.filing_event.v1"
accession: "0001171843-23-005496"
form_type: "8-K"
ticker: "UG"
cik: "0000101295"
company_name: "UNITED GUARDIAN INC"
filed_at: "2023-08-31T23:59:59+00:00"
generated_at: "2026-06-11T00:53:21.769308+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.55
calibrated_materiality_score: 0.55
confidence: "high"
source: SEC EDGAR
---

# United-Guardian dismisses Baker Tilly, appoints Grassi as auditor effective Aug 29, 2023

## Summary
- Audit committee directed the dismissal of Baker Tilly and hiring of Grassi Advisors and Accountants.
- Baker Tilly's reports for FY 2022 and 2021 contained no adverse opinion or qualification.
- No disagreements or reportable events occurred during Baker Tilly's tenure as defined by Regulation S-K.
- Company provided Baker Tilly with a copy of this disclosure; their letter is attached as Exhibit 16.1.
- No prior consultations with Grassi on accounting principles or audit matters before appointment.

## SEC filing metadata
- accession: 0001171843-23-005496
- form_type: 8-K
- ticker: UG
- cik: 0000101295
- company_name: UNITED GUARDIAN INC
- filed_at: 2023-08-31T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.55
- calibrated_materiality_score: 0.55
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/101295/000117184323005496/0001171843-23-005496-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/101295/000117184323005496/f8k_083023.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001171843-23-005496
- JSON: https://secwatch.observer/filing/0001171843-23-005496.json
- Plain text: https://secwatch.observer/filing/0001171843-23-005496.txt

## Key facts
- Auditor Changes
  UNITED GUARDIAN INC dismissed Baker Tilly US, LLP as its auditor.
  - Action: dismissal
  - Auditor: Baker Tilly US, LLP
  source text: On August 29, 2023, as directed and approved by the Audit Committee of the Board of Directors (the "Board") of United-Guardian, Inc. (the "Company"), the Company formally 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/101295/000117184323005496/0001171843-23-005496-index.htm
- Auditor Changes
  UNITED GUARDIAN INC engaged Grassi Advisors and Accountants as its auditor.
  - Action: engagement
  - Auditor: Grassi Advisors and Accountants
  source text: On August 29, 2023, as directed and approved by the Audit Committee of the Board, the Company formally retained Grassi Advisors and Accountants ("Grassi") as the Company’s independent registered public accounting firm, effective immediately.
  evidence_url: https://www.sec.gov/Archives/edgar/data/101295/000117184323005496/0001171843-23-005496-index.htm

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