---
schema_version: "secwatch.filing_event.v1"
accession: "0001437749-24-012341"
form_type: "8-K"
ticker: "USIO"
cik: "0001088034"
company_name: "Usio, Inc."
filed_at: "2024-04-17T23:59:59+00:00"
generated_at: "2026-06-03T21:30:46.260647+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.4
calibrated_materiality_score: 0.4
confidence: "high"
source: SEC EDGAR
---

# Usio appoints PKF as new auditor after ADKF declines reappointment

## Summary
- ADKF declined re-appointment to focus on non-issuer clients; engagement ended immediately.
- No disagreements or reportable events in fiscal years 2022 and 2023; audit reports were unqualified.
- Audit Committee engaged PKF effective April 12, 2024, as independent auditor for fiscal year 2024.
- Company did not consult PKF on accounting principles or any disputed matters prior to engagement.

## SEC filing metadata
- accession: 0001437749-24-012341
- form_type: 8-K
- ticker: USIO
- cik: 0001088034
- company_name: Usio, Inc.
- filed_at: 2024-04-17T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.4
- calibrated_materiality_score: 0.4
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1088034/000143774924012341/0001437749-24-012341-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1088034/000143774924012341/usio20240417_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001437749-24-012341
- JSON: https://secwatch.observer/filing/0001437749-24-012341.json
- Plain text: https://secwatch.observer/filing/0001437749-24-012341.txt

## Key facts
- Auditor Changes
  Usio, Inc. engaged Pannell Kerr Forster of Texas, P.C. as its auditor.
  - Action: engagement
  - Auditor: Pannell Kerr Forster of Texas, P.C.
  source text: ☐ Item 4.01 Changes in Registrant's Certifying Accountant (a) The Audit Committee of the Board of Directors of Usio, Inc., (the “Company”) has selected Pannell Kerr Forster of Texas, P.C. (“PKF”) as the Company’s independent registered public accounting firm for the year ending December 31, 2024. The Company was informed by its long-standing independent registered public accounting firm, ADKF, P.C. (“ADKF”), that it declined to stand for re-appointment as the Company’s independent registered public accounting firm because it had made a strategic decision to focus their audit practice on non-issuer entities. In anticipation of the possibility of ADKF’s declining to stand for re-appointment, the Company undertook a selection process to determine an appropriate independent registered public accounting firm to serve as the Company’s independent registered public accounting firm for the fisc
  evidence_url: https://www.sec.gov/Archives/edgar/data/1088034/000143774924012341/0001437749-24-012341-index.htm

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