---
schema_version: "secwatch.filing_event.v1"
accession: "0001437749-25-019821"
form_type: "8-K"
ticker: "AMS"
cik: "0000744825"
company_name: "AMERICAN SHARED HOSPITAL SERVICES"
filed_at: "2025-06-09T23:59:59+00:00"
generated_at: "2026-05-19T17:42:05.274808+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.3
calibrated_materiality_score: 0.3
confidence: "high"
source: SEC EDGAR
---

# Auditor Moss Adams merges into Baker Tilly; Baker Tilly appointed as successor independent auditor

## Summary
- Moss Adams merged into Baker Tilly effective June 3, 2025; Audit Committee appointed Baker Tilly as new auditor.
- Prior audit reports for FY2024 and FY2023 were unqualified with no adverse opinions or modifications.
- No disagreements with Moss Adams on accounting principles, financial disclosure, or audit scope.
- Company disclosed continued material weakness in internal control over financial reporting, not yet remediated.
- No consultations with Baker Tilly regarding accounting principles or audit matters prior to appointment.

## SEC filing metadata
- accession: 0001437749-25-019821
- form_type: 8-K
- ticker: AMS
- cik: 0000744825
- company_name: AMERICAN SHARED HOSPITAL SERVICES
- filed_at: 2025-06-09T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.3
- calibrated_materiality_score: 0.3
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/744825/000143774925019821/0001437749-25-019821-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/744825/000143774925019821/asha20250605_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001437749-25-019821
- JSON: https://secwatch.observer/filing/0001437749-25-019821.json
- Plain text: https://secwatch.observer/filing/0001437749-25-019821.txt

## Key facts
- Auditor Changes
  Moss Adams LLP resigned as auditor of AMERICAN SHARED HOSPITAL SERVICES.
  - Action: resignation
  - Auditor: Moss Adams LLP
  - Successor: Baker Tilly US, LLP
  source text: Moss Adams has resigned as the auditors of the Company and the Audit Committee of the Company’s Board of Directors (the “Audit Committee”) approved the appointment of Baker Tilly, as the successor to Moss Adams, as the Company’s independent registered public accounting firm.
  evidence_url: https://www.sec.gov/Archives/edgar/data/744825/000143774925019821/0001437749-25-019821-index.htm
- Auditor Changes
  AMERICAN SHARED HOSPITAL SERVICES engaged Baker Tilly US, LLP as its auditor.
  - Action: engagement
  - Auditor: Baker Tilly US, LLP
  source text: the Audit Committee of the Company’s Board of Directors (the “Audit Committee”) approved the appointment of Baker Tilly, as the successor to Moss Adams, as the Company’s independent registered public accounting firm.
  evidence_url: https://www.sec.gov/Archives/edgar/data/744825/000143774925019821/0001437749-25-019821-index.htm

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