---
schema_version: "secwatch.filing_event.v1"
accession: "0001437749-24-012713"
form_type: "8-K"
ticker: null
cik: "0001402945"
company_name: "Progressive Care Inc."
filed_at: "2024-04-22T23:59:59+00:00"
generated_at: "2026-06-03T13:38:39.714951+00:00"
event_type: "regulatory"
sentiment: "negative"
materiality_score: 0.55
calibrated_materiality_score: 0.55
confidence: "high"
source: SEC EDGAR
---

# Progressive Care dismisses CohnReznick, appoints RBSM as auditor; material weakness noted

## Summary
- Dismissed CohnReznick LLP effective April 17, 2024; no disagreements on accounting principles or procedures.
- Engaged RBSM LLP as new independent auditor effective April 19, 2024; RBSM is also auditor of parent NextPlat Corp.
- CohnReznick advised of a material weakness in internal controls over deferred tax valuation allowance and complex non-routine transactions as of Dec 31, 2023.
- Material weakness was previously disclosed in the Company's Annual Report on Form 10-K filed April 11, 2024.

## SEC filing metadata
- accession: 0001437749-24-012713
- form_type: 8-K
- cik: 0001402945
- company_name: Progressive Care Inc.
- filed_at: 2024-04-22T23:59:59+00:00
- event_type: regulatory
- sentiment: negative
- 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/1402945/000143774924012713/0001437749-24-012713-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1402945/000143774924012713/rxmd20240417d_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001437749-24-012713
- JSON: https://secwatch.observer/filing/0001437749-24-012713.json
- Plain text: https://secwatch.observer/filing/0001437749-24-012713.txt

## Key facts
- Auditor Changes
  Progressive Care Inc. dismissed CohnReznick LLP as its auditor.
  - Action: dismissal
  - Auditor: CohnReznick LLP
  source text: (the “Company”) resolved to dismiss CohnReznick LLP (“CohnReznick”) as the Company’s independent registered public accountant. We informed CohnReznick of this determination on April 17, 2024, which was effective April 17, 2024.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1402945/000143774924012713/0001437749-24-012713-index.htm
- Auditor Changes
  Progressive Care Inc. engaged RBSM LLP as its auditor.
  - Action: engagement
  - Auditor: RBSM LLP
  source text: (b) New independent registered public accounting firm We have engaged RBSM LLP (“RBSM”) as our independent registered public accounting firm, effective April 19, 2024.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1402945/000143774924012713/0001437749-24-012713-index.htm

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