---
schema_version: "secwatch.filing_event.v1"
accession: "0001213900-23-031310"
form_type: "8-K"
ticker: "ZDPY"
cik: "0001279620"
company_name: "Zoned Properties, Inc."
filed_at: "2023-04-20T23:59:59+00:00"
generated_at: "2026-06-16T22:17:52.987300+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# Zoned Properties dismisses auditor D. Brooks, engages Salberg & Co.; cites material weaknesses in internal control

## Summary
- Dismissed D. Brooks and Associates CPA's, P.A. on April 18, 2023; no audit disagreements in prior two fiscal years.
- Former auditor reports expressed substantial doubt about the company's ability to continue as a going concern.
- Company identified material weaknesses: lack of multiple management review, inadequate system/manual controls, lack of segregation of duties.
- Engaged Salberg & Company, P.A. as new independent auditor on April 18, 2023; no prior consultations with new auditor.

## SEC filing metadata
- accession: 0001213900-23-031310
- form_type: 8-K
- ticker: ZDPY
- cik: 0001279620
- company_name: Zoned Properties, Inc.
- filed_at: 2023-04-20T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1279620/000121390023031310/0001213900-23-031310-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1279620/000121390023031310/ea177140-8k_zonedpro.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-23-031310
- JSON: https://secwatch.observer/filing/0001213900-23-031310.json
- Plain text: https://secwatch.observer/filing/0001213900-23-031310.txt

## Key facts
- Auditor Changes
  Zoned Properties, Inc. dismissed D. Brooks and Associates CPA’s, P.A. as its auditor.
  - Action: dismissal
  - Auditor: D. Brooks and Associates CPA’s, P.A.
  source text: On April 18, 2023, the Audit Committee of the Board of Directors (the “Audit Committee”) of Zoned Properties, Inc. (the “Company”) dismissed D. Brooks and Associates CPA’s, P.A. (the “Former Auditor”) as the Company’s independent registered public accounting firm.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1279620/000121390023031310/0001213900-23-031310-index.htm
- Auditor Changes
  Zoned Properties, Inc. engaged Salberg & Company, P.A. as its auditor.
  - Action: engagement
  - Auditor: Salberg & Company, P.A.
  source text: On April 18, 2023, the Audit Committee engaged Salberg & Company, P.A. (“New Auditor”) as its independent registered public accounting firm.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1279620/000121390023031310/0001213900-23-031310-index.htm

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