---
schema_version: "secwatch.filing_event.v1"
accession: "0001185185-25-000357"
form_type: "8-K"
ticker: null
cik: "0000096885"
company_name: "TEL INSTRUMENT ELECTRONICS CORP"
filed_at: "2025-04-29T23:59:59+00:00"
generated_at: "2026-05-23T04:36:56.112975+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.2
calibrated_materiality_score: 0.2
confidence: "high"
source: SEC EDGAR
---

# Tel-Instrument Electronics engages CBIZ as new auditor after Marcum's attest business acquisition

## Summary
- Marcum LLP resigned as independent auditor on April 29, 2025, because its attest business was acquired by CBIZ CPAs P.C.
- Audit Committee approved engagement of CBIZ CPAs P.C. as successor independent registered public accounting firm.
- No disagreements or reportable events occurred with Marcum during the past two fiscal years or interim period.
- Prior material weakness in internal control over inventory valuation (previously disclosed in Form 10-K) was noted again.

## SEC filing metadata
- accession: 0001185185-25-000357
- form_type: 8-K
- cik: 0000096885
- company_name: TEL INSTRUMENT ELECTRONICS CORP
- filed_at: 2025-04-29T23:59:59+00:00
- event_type: other_material
- 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/96885/000118518525000357/0001185185-25-000357-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/96885/000118518525000357/tikk8k042925.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001185185-25-000357
- JSON: https://secwatch.observer/filing/0001185185-25-000357.json
- Plain text: https://secwatch.observer/filing/0001185185-25-000357.txt

## Key facts
- Auditor Changes
  TEL INSTRUMENT ELECTRONICS CORP engaged CBIZ CPAs P.C. as its auditor.
  - Action: engagement
  - Auditor: CBIZ CPAs P.C.
  source text: engaged CBIZ CPAs P.C. as the Company’s independent registered public accounting firm
  evidence_url: https://www.sec.gov/Archives/edgar/data/96885/000118518525000357/0001185185-25-000357-index.htm
- Auditor Changes
  Marcum LLP resigned as auditor of TEL INSTRUMENT ELECTRONICS CORP.
  - Action: resignation
  - Auditor: Marcum LLP
  - Successor: CBIZ CPAs P.C.
  source text: received notice from Marcum LLP (“Marcum”) that Marcum resigned as the Company’s independent registered public accounting firm
  evidence_url: https://www.sec.gov/Archives/edgar/data/96885/000118518525000357/0001185185-25-000357-index.htm

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